9911796707
TMI Blog2019 (8) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... . Both sides submit without any disputation or disagreement that these matters are similar to W.P.Nos.23015 of 2019 etc., which were disposed of by this Court by a common order dated 06.08.2019. 3. Therefore, similar common order is being passed in the instant writ petitions. 4. For the sake of convenience and clarity, common order dated 06.08.2019, passed in W.P.Nos.23015 of 2019 etc., reads as follows: 'This is a common order in these five writ petitions. 2. Mr.S.Rajasekar, learned counsel on record for writ petitioner in all the five writ petitions and Mr.V.Haribabu, learned Additional Government Pleader, who accepts notice on behalf of the lone respondent in all the five writ petitions are before this Court. 3. With consent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is deemed assessment under Section 22(2) of TNVAT Act. Under such circumstances, monthly returns were taken up for scrutiny and the respondent noticed what according to the respondent are defects. On this basis, respondent issued five different revisional notices to the writ petitioner dealer, all dated 07.06.2009, setting out what according to the respondent are defects in the returns and calling for objections from the writ petitioner. In other words, vide these five revisional notices, writ petitioner was given reasonable opportunity to show cause against proposed revised assessments. 7. Writ petitioner sent five different detailed replies all dated 13.06.2019. 8. Post revisional notices and objections, the impugned orders came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court refrains from expressing any opinion or view on this submission in this order. If the writ petitioner were to file a statutory appeal under Section 51 of TNVAT Act against the impugned orders, sub-section (2) of Section 51 of TNVAT Act makes it clear that the appeal has to be in prescribed form. There is no disputation that the prescribed form referred to in section (2) of Section 51 of TNVAT Act is Form X and the same reads as follows: 12. A perusal of the prescribed form reveals that an appellant has to set out the grounds of appeal. It is submitted that the only ground of appeal that can be pointed out is that the respondent has not given reasons as to why, the objections/reply of the writ petitioner dealer has not been acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing any view or opinion on the merits of the matters. b) As revisional notices have already been given and as the writ petitioner has sent detailed objections, this Court is convinced that the statutorily imperative requirement under proviso to Section 27(2) of TNVAT Act viz., the requirement of giving reasonable opportunity to the writ petitioner to show cause against the impugned orders has been complied with. Therefore, without any further reference to the writ petitioner, based on the objections already filed, respondent shall pass the revised assessment orders afresh adverting to writ petitioner's reply/objections to revisional notices and giving reasons for not accepting the reply/objections of the writ petitioner. c) the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with. Therefore, without any further reference to the writ petitioner, based on the objections already filed, respondent shall pass the revised assessment orders afresh adverting to writ petitioner's reply/objections to revisional notices giving reasons qua the reply/objections of the writ petitioner. c) the aforesaid exercise shall be completed by the respondent as expeditiously as possible and in any event within eight weeks from the date of receipt of a copy of this order. d) Order passed afresh in the aforesaid manner shall be communicated to the writ petitioner under due acknowledgement in accordance with the applicable/operating rules under TNVAT Act in this regard. All four writ petitions are disposed of with the above dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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