2022 (7) TMI 45

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..... AVANAN For Petitioner: M/s.Lakshmi Sriram For Respondents: Mr.Richardson Wilson, Additional Government Pleader ORDER By this common order, both these Writ Petitions are being disposed. 2. In W.P.No.13292 of 2022, the petitioner has challenged the impugned Pre-Assessment Notice dated 08.04.2022 bearing reference TIN.33132325401/2017-18. 3. In W.P.No.13300 of 2022, the petitioner has challenge .....

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..... act inasmuch as no return was filed declaring the same. It is further submitted that in the monthly returns filed under Section 21 of the TNVAT Act, 2006 also the petitioner has reported the transaction as ' NIL' . 7. I have considered the arguments advanced by the learned counsel for the petitioners and the learned Additional Government Pleader for the respondents in the respective Writ .....

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..... as heard before the impugned Assessment Order was passed, I am inclined to quash the impugned Assessment Order dated 04.04.2022 and remit the case back to the respondent to pass a speaking order. The impugned order which stand quashed, shall be treated as corrigendum to the impugned preassessment notice dated 07.03.2022. The petitioner shall file a reply within a period of 30 days from the date of .....

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