9911796707
TMI Blog2022 (1) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... mil Nadu Value Added Tax Act, 2006 [hereinafter referred to as 'the TNVAT' for short] dated 02.01.2017 for the Assessment Year 2011-12. 3.The writ petitioner, namely, All India Metal and Alloys who had filed four writ petitions which were dismissed by the common impugned order dated 15.06.2021 had filed appeals against the said order in W.A.Nos.2222, 2226, 2229 and 2242 of 2021 and those writ appeals were allowed with certain directions. The operative portion of the order reads as follows: "14.The Writ Petitions were entertained in the year 2014 and an order of interim stay was granted, and the order of interim stay continued to be in force till the disposal of the Writ Petitions vide order dated 15.06.2020. 15.In the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physical movement of goods the assessments were completed. 16.Had the Respondent furnished the details / documents sought for by the Appellant in their reply /objections dated 18.11.2013 or given a reply to the said communication, with regard to the Appellant entitlement to seek any of or all of 23 details and documents, it would have been a different matter? 17.However, the Respondent has virtually ignored the reply dated 18.11.2013, wherein the Appellant, apart from giving its preliminary objections for the revision of assessment, has also sought for certain details and documents. That apart, there has been a specific request made by the Appellant in the representation 18.11.2013 to grant an opportunity of personal hearing. This has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are very voluminous, the representative of the Appellant would be entitled to peruse the details and documents in the office of the Respondent and after furnishing/ perusal, within 15 days therefrom, a fresh objection shall be given by the Appellant to the proposals made in both the notices dated 06.11.2013 and 03.12.2013 and on receipt of the objections, the respondent shall afford opportunity of personal hearing to the authorised representative of the Appellant and re-do the assessment in accordance with law. 21.On the above terms, these Writ Appeals are allowed. No costs." 4.Nothing has been placed before us to show that the above decision would not apply to the facts of the present case. Therefore, we are inclined to follow the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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