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2020 (4) TMI 148

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..... ngly set aside and these writ petition stand allowed - The matters are remitted back to the respondent, who in turn, shall act strictly in accordance with the aforesaid order passed by this Court as well as the instructions given by the Commissioner of State Tax, vide circular dated 18.01.2019. Petition allowed by way of remand. - W.P.Nos.27648 and 27649 of 2012 and MP.Nos.2 & 2 of 2012 - - - .....

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..... r [2017 SCC OnLine Mad 669:(2017)99 VST 343], wherein this Court has allowed the writ petitions therein in the following terms: 57.Hence, for all the above reasons, all the Writ petitions are allowed and the notices/orders either original or appellate or revisional are set aside and the matters are remanded to the respective Assessing Officers, to undertake a fresh exercise by conducting a .....

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..... ince these Writ petitions have been allowed and the impugned orders have been set aside and the matters have been remanded for fresh consideration the petitioners/dealers are not entitled to raise the plea of limitation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the Assessing Officers to adjudicate their case.... It is also submitte .....

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..... cases along with revenue involved shall be prepared and made available to higher authorities for verification as and when called for. Thus, according to the learned counsel, these writ petitions are liable to be allowed. 3.In the light of the aforesaid order passed by this Court as well as the subsequent circular issued by the Commissioner of State Tax, this Court is inclined to set as .....

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