CHELLAMANI & CO Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr.P.V.Sudakar, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and perused the materials placed on record including the common counter affidavit by the respondent.

(2.) The petitioner is aggrieved by an order of assessment dated 16.06.2014, passed by the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the year 2006-07. In respect of the petitioner's sister concern viz., M/s.George Enterprises, identical orders were passed by the respondent, which were put to challenge in W.P.Nos.15999 to 16001 of 2014 and the said writ petitions were disposed of by a common order dated 07.10.2016. The operative portion of the order reads as follows:

(3.) On a perusal of the impugned proceedings, it is seen that it is identical to that of the proceedings, which were subject matter of challenge in the cases filed by M/s.George Enterprises. Therefore, following the decision of the Hon'ble Supreme Court in the case of Jayam & Co. vs. Assistant Commissioner and another (Civil Appeal Nos.8070 to 8073 of 2016), dated 05.08.2016, this writ petition is allowed the impugned order is set aside and the matter is remanded to the respondent for fresh consideration and the pre-assessment notice stands revived and the respondent is directed to afford an opportunity of personal hearing to the petitioner, apply the decision of the Hon'ble Supreme Court in Jayam & Co vs. Assistant Commissioner & another, and redo the assessment in accordance with law. No costs. Connected miscellaneous petition is closed.