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TMI Blog2023 (8) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, the petitioner had filed an application under Section 84 of the TNVAT Act, 2006 on 31.03.2011 and also simultaneously filed a writ petition in W.P.No.10546 of 2011. The writ petition was disposed by this Court vide its order dated 26.04.2011 by directing the respondent to dispose of the petitioner's application filed under Section 84 of the TNVAT Act, 2006 on 31.03.2011. However, it appears that nothing further progressed. Meanwhile, the respondent had proceeded to pass a Revision Order under Section 27 of the TNVAT Act from 31.03.2015. According to the petitioner, the said Revision Order was without issued any notice to the petitioner and therefore in violation of principles of natural justice. Under these circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Revision Order purportedly in compliance of the order passed by this Court on 16.06.2015 in W.P.No.14652 of 2015. 4. The impugned order has been challenged by the petitioner on the ground that it is a non-speaking order. 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the impugned order. The impugned order merely reproduces the lengthy reply of the petitioner dated 27.10.2015. The only discussion in the impugned order reads as follows: Personal Hearing on 24.03.2023: The representative of the dealer has appeared on 24.03.2023 before the proper officer and submitted their contention as same as the above menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.50% 118271 Supplementary return filed on 27.08.2009 Rs 3089801 4% 123592 Total Rs 7042301799 692050607 Tax Due Rs - 692050607 ITC claimed Rs 1085286 - Entry Tax adjustment Rs 682559393 - Tax Paid Rs 7318579 690963258 Balance Rs - 1087349 6. The impugned order has been passed after awaiting for a long period after order dated 16.06.2015 was passed in W.P.No.14652 of 2015 on 16.06.2015 the impugned order has been passed is without following the principles of natural justice. Therefore, the impugned order is unsustainable. The impugned order is therefore liable to be quashed and it is accordingly quashed. The case is remitted back to the respondent to pass a speaking order on merits in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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