9911796707
TMI Blog2022 (2) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... /33751462633/2009- 2010 respectively. These impugned Assessment Orders have been challenged primarily on the ground that the impugned Assessment Orders have been passed without following principles of natural justice. 2. It is case of the petitioner that the petitioner was earlier issued with pre-assessment notices dated 10.02.2010, wherein, it was proposed to disallow the input tax credit under Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as TNVAT Act, 2006) as the petitioner had claimed the input tax credit belatedly. The petitioner was requested to furnish certain documents which the petitioner allegedly failed to produce. These notices were challenged before this Court in W.P.Nos.22332 to 22335 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions stand vacated and the miscellaneous petitions are closed. There is no order as to costs. 3. Under these circumstances, the petitioner filed its common objections to the above Notices dated 10.02.2010 on 29.08.2013. After the the objections were filed by the petitioner to the aforesaid notices, the respondent issued Notices dated 14.07.2014 for these three Assessment Years, whereby, apart from the proposal to disallow the Input Tax Credit, a proposal was to impose a penalty. 4. The petitioner replied to the aforesaid Notices dated 14.07.2014 by separate replies dated 18.08.2014. The petitioner was thereafter called upon for a personal hearing on 19.07.2017 by the respondent vide Notices dated 12.07.2017. The petitioner vide separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even on that ground, there is no case made out by the petitioner for interference. The learned Government Pleader further submits that by setting aside the impugned Assessment Orders and remitting case back to the Authority, no useful purpose will be served and therefore, submits that there is no merit in the present Writ Petitions and prays for dismissal of these Writ Petitions. 7. Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondent and perused the impugned Assessment Orders, Notices of the respondents and Reply / Objections filed by the petitioner and the orders of this Court. 8. Earlier Notices were issued on 10.02.2010 and fresh Notices were also issued on 14.07.2014. After the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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