TMI Blog2022 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court finds that, there has been some consideration in respect of the defence taken by the petitioner through his reply dated 22.11.2021 item-wise. Therefore, it cannot be stated that the assessing authority has passed the impugned assessment orders without considering the reply given by the petitioner dated 22.11.2021, as the said reply has been cited as Reference No.6 in the impugned orders itself and the main issue of stock transfer has also been considered by the respondents in the impugned orders. These are all not the cases to be considered as cases where the assessment orders are passed by the assessing authority without giving any proper opportunity to the petitioner by thus following the principles of natural justice. Instea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -15 and 2013-14 (CST), these assessment orders which are impugned herein are passed under Section 27 of the TNVAT Act, 2006 (In short 'the Act'). 3. Assailing the said impugned orders, the learned Senior Counsel appearing for the petitioner, has replied to a question posed by this Court as to why the petitioner has chosen to file writ petition under Article 226 of the Constitution of India instead of preferring an appeal as against the impugned orders, that the petitioner, on 22.11.2021, has given a detailed reply item-wise raised in the proposal and the reply, since has not been considered or it has not been considered in proper perspective, on that ground it violates the principles of natural justice, as proper consideration is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that, the reply given by the petitioner dated 22.11.2021 has not been considered. 7. However, Mr.P.V.Ramani, learned Senior Counsel appearing for the petitioner would further state that, from 2007-08 to 2014-15 for all these assessment years, since these orders have been passed under Section 27 of the Act in which for each assessment year, the tax due, reversal of Input Tax Credit as well as penalty had been imposed, if the petitioner prefers appeal before the appellate authority, as per the statutory condition, they have to pay 25% of the demand. That apart, after entertaining the appeal, usually in number of cases the appellate authority would issue further conditions for grant of stay of the demand therefore altogether it will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , these are all the cases where there has been consideration on the part of the respondents. However, on factual matrix whether the consideration is not enough to be accepted by the petitioner that it has been a proper consideration by meeting each and every fine and minute detail of the factual matrix, that aspect necessarily has to be gone into by the appellate authority and not by this Court exercising its extraordinary jurisdiction under Article 226 of the Constitution of India. 11. Insofar as the apprehension raised by the learned Senior Counsel that, apart from 25% statutory condition of payment of the demand, there may be some further condition for payment of another 25% or like sum for pressing the stay petition to be filed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
