9911796707
TMI Blog2022 (2) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... quash the assessment order dated 19.01.2018 and the same was allowed by this Court vide order dated 05.04.2018 with the following observations: ''6. On a reading of the above statement made by the petitioner, it is crystal clear that the petitioner has not accepted the allegations made by the Enforcement Wing Officials. Therefore, the Assessing Officer has committed serious error in stating that the petitioner themselves have admitted the discrepancies. This would be sufficient, even to the set aside the show cause notice. However, the fact remains that the petitioner submitted their objections and requested for personal hearing so that, they could discuss with the Assessing Officer and then, produce necessary record to reconcile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 19.01.2018 is hereby confirmed and the total and taxable turnover of the dealer for the year 2016-17 is revised and refixed.'' 4. The petitioner has challenged the impugned notice on the ground that the respondent has passed a non-speaking order even though a reply of the petitioner was already on record with the respondent as is evident from the discussion in the impugned order under the caption penalty. It is submitted that the respondent has passing an order demanding the tax, levied penalty under Section 22(5) of the TNVAT Act. 5. The learned Government counsel for the respondent submitted that the petitioner has an alternate remedy under Section 51 of the TNVAT Act. He further submits that the petitioner has failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of receipt of a copy of this order. The petitioner is given one final opportunity to reply to the notice dated 22.07.2021 within a period of 15 days from the date of receipt of a copy of this order. The respondent is directed to pass appropriate orders on merits and in accordance with law within a period of 45 days from the date of receipt of a copy of this order. No further extension of time will be given to the petitioner. In case, the petitioner fails to give reply to the notice of the respondent dated 22.07.2021, within 15 days, the respondent shall pass appropriate orders, based on the available records. 9. With the above observation, this Writ Petition is allowed. No costs. Consequently, connected miscellaneous petition is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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