TMI Blog2019 (9) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... difficulty in accepting the submission that writ petitioner being given a reasonable opportunity to show cause against impugned orders is statutorily imperative in the light of proviso to sub-Sections 1 and 2 of Section 27 of TNVAT Act. This Court is left with the considered view that in the facts and circumstances of this case, it will be appropriate to set aside the impugned orders, remit the matter back to the respondent for redoing the revised assessment afresh after serving the revisional notices to the writ petitioner after getting response/objections from the writ petitioner - Petition allowed by way of remand. - W.P.Nos.23133, 23138, 23140, 23487, 23497 & 23501 of 2019 and WMP Nos.22837, 22840, 22842, 23292, 23293 & 23294 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds have been raised and contentions have been canvassed/urged in the affidavits filed in support of all the six writ petitions, at the hearing, learned counsel for writ petitioner confined his submission to one pivotal point and that one pivotal point is, writ petitioner did not receive revisional notices prior to the impugned orders, that impugned orders were served on the writ petitioner only in the second week of June 2019, that only from the impugned orders the writ petitioner came to know that two revisional notices dated 26.07.2017 (first revisional notice) and 22.11.2017 (second revisional notice) were issued prior to the impugned orders. 6. To be noted, this Court is informed that all the six impugned orders have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kash Plastic Works at 18, Kasi Chetty Street, Chennai 79. This Court is informed that Prakash Plastic works is being run by a close relative of the Director of writ petitioner dealer. b) Total tax/penalty liability qua six impugned orders is ₹ 48,90, 862/- (Rupees Forty Eight Lakhs Ninety Thousand Eight Hundred and Sixty Two only). However, as against this, a sum of not less than ₹ 23,50,000/- (Rupees Twenty Three lakhs and Fifty Thousand only) which is in the region of ₹ 27,00,000/- (Rupees Twenty Seven Lakhs only) has been paid by writ petitioner as writ petitioner has been making advance tax payments. 11. From the above, it comes to light that writ petitioner has admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal notices dated 26.07.2017 and 22.11.2017 on the writ petitioner within a fortnight from the date of receipt of a copy of this order, give reasonable time to the writ petitioner dealer to send objections and respond to the same. c) after the response/objections from the writ petitioner, respondent shall redo the revised assessment and pass revised assessment orders afresh as expeditiously as possible and in any event within a over all time frame of 12 weeks from the date of receipt of a copy of this order. d) Revised assessment orders which are redone and passed afresh in the aforesaid manner shall be communicated to the writ petitioner under due acknowledgement in accordance with the operating rules in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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