TMI Blog2017 (2) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... edgment produced by the petitioner shows that the communication sent by the petitioner was received by the office of the first respondent on 12.1.2017. If that is the case, the first respondent should have furnished documents sought for by the petitioner or at least given a reply stating as to for what reasons, the documents cannot be furnished. That apart, the assessment orders could not have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar For Respondents : Mr.S.Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondents. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is a registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. In these w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een received by the petitioner on 22.12.2016, provided for 15 days time to submit their objections. Thus, according to the petitioner, the Assessing Officer could not have passed the orders well within the period of 15 days. The petitioner has relied upon the acknowledgment card issued by the Postal Authorities to show that their interim reply dated 08.1.2017 was received by the office of the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent on 12.1.2017. If that is the case, the first respondent should have furnished documents sought for by the petitioner or at least given a reply stating as to for what reasons, the documents cannot be furnished. That apart, the assessment orders could not have been passed before the cut off date given in the show cause notices i.e 15 days from the date of receipt of the notices. Hence, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections within a period of ten days there from and after receipt of the objections, the first respondent shall afford an opportunity of personal hearing and redo the assessments in accordance with law within 15 days thereafter. Till fresh orders of assessment are passed, no coercive action shall be initiated by the first respondent to recover tax as computed in the assessment orders. No costs. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
