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TMI Blog2022 (2) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. These four revisional orders pertain to four different assessment years viz., 2010-11, 2011-12, 2012-13 and 2013-14 qua writ petitioner / dealer under TNVAT Act and they bear reference TIN.No.33456230736/2010-11, TIN.No. 33456230736/2011-12, TIN.No.33456230736/2012-13 and TIN.No. 33456230736/2013-14. These four revisional orders have been assailed in the main writ petitions and therefore, the same shall be collectively be referred to as 'impugned orders'. 3. Mr.S.Karunakar, learned counsel for writ petitioner submitted that the writ petitioner is a manufacturer and exporter of ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejoinder to the counter-affidavit of the Revenue refuting the assertion in the counter-affidavit that 18.08.2014 pre-revisional notices were served on the writ petitioner on 31.08.2014. 4. However, with the intention of dousing this controversy, learned Revenue counsel shall produce the records in the next listing. 5. List after a fortnight. 6. List on 01.12.2021.' 5. Pursuant to the aforementioned proceedings, 18.08.2014. pre-revisional notices (4 notices) with what according to the respondent are acknowledgements were placed before this Court and the same are as follows: 6. Learned State Counsel submits that the pre-revisional notices have been duly served on the writ petitioner-dealer and therefore, the complaint of wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service going by the respondent records has been made under Rule 19(1)(a) of TNVAT Rules. If it is under Rule 19(1)(a), explanation to rule 19(1)(a) assumes significance. A perusal of the explanation would make it clear that the person, who delivers the notice should have made an endorsement and such endorsement will be proof for the purposes of Sub-rule (1)(a). In the instant case, there is no such endorsement in the extracts from the records which have been placed before this Court. The writ petitioner counsel emphatically submits that the pre-assessment notices were not served on writ petitioner and the signature there is not that of anyone concerned with the writ petitioner. 9. Therefore, I am of the considered view that this is a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also made clear that personal hearing is entirely at the discretion of the Assessment Officer depending on the facts and circumstances of any given case. The above is mentioned only for clarity and specificity qua this order. 12. In the light of the narrative and discussion thus far, captioned four writ petitions are disposed of by making the following order: a) Impugned orders being orders dated 30.06.2015, bearing reference Nos.TIN.No.33456230736/2010-11, TIN.No.33456230736/2011-12, TIN.No.33456230736/ 2012-13 and TIN.No.33456230736/2013-14 are set aside on the short point that it has not been conclusively established {qua explanation to Rule 19(1)(a) of TNVAT Rules} that pre-revisional notices have been served on the writ petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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