TMI Blog2021 (11) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ing difference in sales turn over between profit and loss account and monthly returns. Therefore, this reconciliation can be done if the writ petitioner is permitted to respond to 06.01.2021 notices albeit by putting the writ petitioner on some terms rather than prolonging the matter. Impugned orders being are set aside solely to facilitate the writ petitioner to send in its replies to 06.01.2021 pre revision notices bearing reference TIN/33040842563/2013-14 and TIN/33040842563/2014-15 within a week from today - petition disposed off. - W.P.Nos.22603 and 22605 of 2021 & W.M.P.Nos.23837 and 23838 of 2021 - - - Dated:- 22-10-2021 - THE HONOURABLE MR.JUSTICE M.SUNDAR For Petitioner: Ms.D.S.Vipula For Respondent: Ms. Amirta Din ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel accepts notice on behalf of lone respondent in both the writ petitions. Learned Revenue counsel points out that earlier notice dated 19.08.2016 turns on a different point i.e., whether goods were supplied qua consuming company whereas the present notice turns on whether it is qua passengers of writ petitioner's client's airlines. 5. It is really not necessary to go into above aspect of the matter as the submission that a reply given in 2016 will hold good does not find favour with this Court as the writ petitioner has to necessarily respond to a pre-revision notice, which is issued in accordance with the statutory requirement under common proviso to sub-sections (1) and (2) of Section 27 of TNVAT Act. Furthermore, in the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owledgement i.e., on or before 29.10.2021. 9. Thereafter, the respondent shall consider the reply on its own merits, in accordance with law and conclude the proceedings one way or the other within a fortnight therefrom i.e., by 12.11.2021. 10. To be noted, this order will not serve as a precedent as it is being passed in the light of the unique facts and circumstances of this case one of which is reconciliation of difference between profit and loss accounts and monthly returns being one of the issues. 11. Following common order is passed: a) Impugned orders being orders dated 02.08.2021 bearing reference TIN/33040842563/2013-14 and TIN/33040842563/2014-15 are set aside solely to facilitate the writ petitioner to send in its repl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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