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TMI Blog2022 (1) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessment Year 2009-10 and for the Assessment Year 2014-15 vide order dated 15.04.2016. 3. The petitioner had earlier approached this Court in W.P.No.7136 of 2018 for the Assessment Year 2009-10 and for the Assessment year 2014-15 in W.P.No.7137 of 2018. Both the said writ petitions were disposed on the same day by two separate orders dated 27.03.2018. Both order reads as under: - W.P.No.7136 of 2018: W.P.No.7137 of 2018: "5. Having regard to the submissions made by the learned counsel on either side and considering the fact that the Assessing Officer has to re-do the assessment, in view of the above said decision of this Court, this writ petition is allowed and the impugned order dated 30.03.2017 is set side. Consequently, the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders came to be passed in W.P.No.105 of 2011 dated 01.03.2017 and Review Petition No.173 of 2018 in W.P.No.5007 of 2016 dated 12.02.2021. Several other orders came to be passed following the decision of this Court in JKM Groups. Pursuant to the above, the Principal Secretary/Commissioner of Commercial Taxes has also issued a Circular No.5 of 2021 bearing Reference No.LW10/12521/2016 dated 24.02.2021 before confirming the demands. After the abovesaid circular was issued to the petitioner was served with a pre-assessment notice for the respective assessment orders dated 30.03.2017 and 15.04.2016 to which the petitioner has also sent representations dated 02.08.2021 and 11.08.2021 and asked the respondent to furnish the documents based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day to counsel on record for writ petitioner. 8. Though obvious, it is made clear that the rights of the writ petitioner to challenge the assessment orders are preserved and all questions in this regard including questions raised in the instant writ petition are left open, if the writ petitioner chooses to challenge the assessment orders. 9. Captioned writ petitions are disposed of as closed, recording the stated position of the Revenue (as submitted by the learned Revenue counsel). Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs." 6. It is noticed that on the same day, i.e. 01/09/2021 certified copy of the impugned order was also dispatched by the respondent to the petitioner pursuant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong claim, by being involved in bill trading by producing bogus invoice, etc., the buyer shall be assessed to tax/reversal of ITC, as the case may be, then the Original Assessing Authority shall pass appropriate orders in accordance with provisions of the TNVAT, Act, 2006. 3.3.5. The Assessing Authority should issue show cause notice along with all the details connected to the assessment seeking objections. On receipt of objections, the Assessing Authority shall fix a date and time of personal hearing (either physical or virtual hearing). The Assessing Officer shall grant adequate opportunity to the dealer to put forth their objections by duly following the principles of natural justice. During the course of enquiry, either on a request m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment Year 2014-15 and 05.08.2021 for the Assessment Year 2009-10. It is submitted that the petitioner deliberately failed to come and collect the documents and under such circumstances, the impugned orders came to be passed. The learned Government Advocate further submits that the contention of paragraph Nos.3.3.3 and 3.3.5 of the circular is only discretionary and not mandatory. 12. I have considered the arguments advanced by the learned Senior Counsel for the petitioner and the learned Government Advocate for the respondent. I have also perused the Assessment Orders dated 30.03.2017 and 15.04.2016 and circular dated 24.02.2021 and the impugned Assessment Order dated 23.08.2021. Though the petitioner failed to come and collect the doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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