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TMI Blog2021 (11) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2006 (Tamil Nadu Act 32 of 2005) {which shall hereinafter be referred to as 'TNVAT Act' for the sake of brevity and clarity} both dated 02.08.2021 pertaining to two Assessment Years, namely 2013-14 and 2014-15 have been assailed. 3. Ms.D.S.Vipula, learned counsel for writ petitioner in both the captioned writ petitions submits that there are three grounds on which the impugned orders are being assailed and they are as follows: a) The Department had earlier issued a notice dated 19.08.2016, writ petitioner replied vide reply dated 30.09.2016 and the matter was given quietus. The writ petitioner expected that the earlier explanation will stand good for the case on hand also; b) The writ petitioner is only providing servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iction. I have no difficulty in accepting this submission. I leave it open for de novo assessment. 7. This leaves this Court with the last submission i.e., writ petitioner not responding to the notice to show-cause. As already alluded to supra, vide common proviso to sub-sections (1) and (2) of Section 27 of TNVAT Act, it is statutorily imperative to give a reasonable opportunity to show-cause before a revision order is passed under Section 27 of TNVAT Act. The respondent has no doubt complied with this requirement by issuing 06.01.2021 notices. In the case on hand, a perusal of the impugned order reveals that the matter inter alia pertains to reconciling difference in sales turn over between profit and loss account and monthly returns. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t shall consider the replies, redo i.e., do the revision exercise de novo and conclude the proceedings qua Section 27 legal drill within a fortnight therefrom as expeditiously as business of the respondent would permit and in any event, within a fortnight from 29.10.2021 i.e., on or before 12.11.2021. d) The writ petitioner shall pay costs of Rs. 10,000/- (Rupees Ten Thousand only) in each of the writ petitions (Rs. 20,000/- in all) to Blue Cross of India, No.72, Velachery Road, Guindy, Chennai -32 within one week from today i.e., on or before 29.10.2021. If this condition is not complied, the respondent will be under no obligation to consider the replies of the writ petitioner and do the de novo exercise. 12. Captioned writ petitions ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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