EDAC Engineering Limited (formerly known as SPIC Jel Engineering Construction Limited) vs The Assistant Commissioner (CT)

M. Jaichandren, J.—These writ petitions have been filed challenging the impugned assessment orders passed by the Respondent, under the

provisions of the Tamil Nadu Value Added Tax Act, 2006.

At this stage of the hearing of the writ petitions, the learned Counsel appearing for the Petitioner had submitted that it would suffice, if the

Petitioner is granted fifteen days time to submit all the necessary documents to substantiate its claims, in respect of the different assessment years,

for which the assessments had been made by the Respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006. He had also

submitted that the Petitioner would not seek for further time to produce the necessary documents.

The learned Additional Government Pleader (Taxes), appearing for the Respondents, had not objected to such an order being passed by this

Court granting time to the Petitioner to submit all the necessary documents to substantiate its claims.

In such circumstances, the impugned orders of the Respondent are set aside and the petitioner is granted fifteen days time, from the date of

receipt of a copy of this order, to produce all the necessary documents to 3 substantiate its claims, to the Respondent in respect of the relevant

assessment years. On such production of the documents by the Petitioner, the Respondent shall consider the same and pass appropriate orders

thereon, on merits and in accordance with law, within a period of four weeks thereafter.

The writ petitions are allowed accordingly. No costs. Connected M.P. Nos. 1,1,1, and 1 of 2010 are closed.