TMI Blog2021 (5) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... exure I and II of the purchasing/selling dealers were furnished to the assessee/petitioner and thus the burden cast upon the Department to furnish the materials relied upon by it, stands discharged. Personal hearing is stated to have been afforded on 14.11.2016 and 13.06.2017 and on both dates the petitioner, the officer would state, did not appear and neither was there any appearance thereafter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides, these Writ Petitions are taken up for final disposal even at this stage. 2. The petitioner challenges orders of assessment dated 25.06.2020, 25.06.2020, 15.06.2020, 16.06.2020 and 17.06.2020 for the periods 2010-11 to 2014-15 respectively passed in terms of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). Though the orders of assessment are passed and served upon the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d single Judge of this Court in W.P.Nos.30305 to 30309 of 2017 set aside the orders of assessment citing the decision in the case of JKM Graphics Solutions Private Limited V. Commercial Tax Officer, Vepery Assessment Circle (99 VST 343). The Assessing Authority was directed to furnish all details as sought for by the petitioner, hear the petitioner and, after affording reasonable time to submit ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 6. Thus, I find no justification to interfere with the impugned orders under Article 226 of the Constitution of India. The petitioner may file appeals, if it is so inclined, before the first Appellate Authority in accordance with law within a period of two (2) weeks from today, in view of the decision of the Supreme Court in a series of judgments, viz., In Re: Cognizance for Extension of Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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