TMI Blog2022 (1) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... - Petition allowed by way of remand. - Writ Appeal No.2554 of 2021 And C.M.P.No.16626 of 2021 - - - Dated:- 7-10-2021 - Hon'ble Mr. Justice T.S.Sivagnanam And Hon'ble Mr. Justice Sathi Kumar Sukumara Kurup For the Appellant : Mr.P.V.Sudakar For the Respondent : Mr. M.Venkateswaran Government Counsel JUDGMENT T.S.SIVAGNANAM, J. This appeal by the writ petitioner is directed against the order dated 24.03.2021 in W.P.No.7658 of 2021. 2.The Writ Petition was filed challenging the assessment order passed by the Respondent under the provisions of the Tamil 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 wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013, apart from pointing that the selling-dealer s registration was very much valid, and that they have been filing e-returns, the Appellant sought for 23 details/documents, which have been listed above, and the Assessing Officer does not dispute the fact that he has received the reply / objections dated 18.11.2013. But without taking note of the request made by the Appellant, the second notice dated 03.12.2013 has been issued once again alleging that the Appellant has purchased from the Registration certificate cancelled dealers and in addition, that the Appellant has not filed any proof for physical movement of goods the assessments were completed. 16.Had the Respondent furnished the details / documents sought for by the Appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Appeals are allowed and the orders passed in the Writ Petitions are set aside and the assessment orders impugned in the writ petitions are quashed and these matters are remitted to the Assessing Officer and the Assessing Officer is directed to issue notice to the Appellant to appear in-person and during their personal appearance, the Appellant is directed to submit a further reply, clearly specifying as to what are all documents and details they would require and on such written request, the Assessing Officer shall consider and provide copies of the available details/documents, or if the details and documents are very voluminous, the representative of the Appellant would be entitled to peruse the details and documents in the office of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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