TMI Blog2022 (6) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... tions filed by them. While so, the revised notice issued by the respondent cannot be allowed to be sustained. The learned Judge failed to consider the same and erred in directing the appellant to file their objections to the impugned notice. Therefore, we are inclined to interfere with the order passed by the learned Judge. Misuse of C- Forms - HELD THAT:- The appellant submitted that an opportunity may be given to the appellant to approach the appellate authority, in the event of passing an order under the CST Act, and to prove by documentary evidence that they have never misused the 'C' forms. This court finds some bona fide in the contention so raised on the side of the appellant. The revised notice issued by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned notice has been issued with a pre-determined mind, as there was procedural irregularities by combining notices for several years, that too, under two different enactments viz., TNVAT Act and CST Act. However, the learned Judge, by order dated 08.07.2021, disposed of the writ petition directing the appellant herein to respond to the revised show cause notice by filing their objections and materials, if any and in the event of receiving the said objections, the respondent should consider the same by providing an opportunity to them and take a decision and pass final orders on merits and in accordance with law. Aggrieved over the same, the appellant has preferred this writ appeal to quash the said order of the learned Judge. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, since both the proceedings are different and independent. Without taking note of the same, the learned Judge erred in directing the appellant to file their objections to the notice impugned in the writ petition. Therefore, the learned counsel prayed to quash the same and allow this writ appeal. 4. On the above contentions of the learned counsel for the appellant, we have heard the learned Additional Government Pleader appearing for the respondent and also perused the materials placed on record. 5. According to the appellant, the respondent issued the revised notice with a pre-determined mind. Further, there was procedural irregularity, by combining both the proceedings under the TNVAT and CST Acts, as the same are separate and inde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued by the respondent cannot be allowed to be sustained. The learned Judge failed to consider the same and erred in directing the appellant to file their objections to the impugned notice. Therefore, we are inclined to interfere with the order passed by the learned Judge. 7. At this juncture, with regard to misuse of 'C' Form, the learned counsel for the appellant submitted that an opportunity may be given to the appellant to approach the appellate authority, in the event of passing an order under the CST Act, and to prove by documentary evidence that they have never misused the 'C' forms. This court finds some bona fide in the contention so raised on the side of the appellant. 8. In such view of the matter, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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