TMI Blog2021 (10) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... for re- assessment/revision by adopting Best Judgment Methodology. It follows as a sequitur that the reasons would therefore form the soul of a revision/re-assessment order and how the objections were considered should be set out and such articulations can be terse or short but it neither be laconic nor bereft of reason (as in this case) - in the instant case, there is nothing in the impugned order to show that the objections were considered. The impugned order being is set aside solely on the ground that the cause shown by writ petitioner has not been considered and it does not give any reason whatsoever for not accepting the dealer's position. To be noted, the impugned order also imposes penalty under Section 27(4) of TNVAT Act - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bulk of documents which according to learned counsel for writ petitioner is inter-alia monthly returns which explained defects said to have been noticed in SCN. Notwithstanding this reply, another notice dated 23.03.2021 was issued by respondent and writ petitioner responded vide communication dated 03.04.2021 referring to this SCN and detailed response to the same together with annexures. 3. When the above three notices and responses stood, the impugned order came to be passed and a scanned reproduction of the impugned order is as follows: Img01 4. Adverting to the impugned order, learned counsel submits that the impugned order does not even refer to SCNs much less the detailed response of writ petitioner and more importantly, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some reference in the impugned order, qua cause shown by writ petitioner dealer. 8. Therefore, captioned Writ Petition is disposed of, by making the following order: (a) The impugned order being order dated 27.08.2021 bearing reference No.TIN:33572441268/2010-2011 is set aside solely on the ground that the cause shown by writ petitioner has not been considered and it does not give any reason whatsoever for not accepting the dealer's position. To be noted, the impugned order also imposes penalty under Section 27(4) of TNVAT Act; (b) As the impugned order is set aside on the aforementioned short point, though obvious, it is made clear that no view on merits of the matter has been expressed in this order; (c) The respondent sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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