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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D. Bharatha Chakravarthy, J
M. Ilayaraja – Appellant
Versus
State Tax Officer – Respondent
| Table of Content |
|---|
| 1. assessment orders require specific reasoning to justify claims and address contentions. (Para 1 , 2 , 3) |
| 2. failure to consider specific stands and mens rea requires setting aside assessment orders. (Para 4 , 5 , 6) |
| 3. conditional remand for fresh assessment following set aside of orders. (Para 7) |
O R D E R
This writ petition is filed challenging the impugned order dated
02.02.2026. The same is an order of assessment passed under Section 16 of the TNVAT Act.
2.Mr.S.Karunakar, the learned counsel appearing on behalf of the petitioner would submit that firstly there is no specific reasons which were given for rejecting the case of the petitioner and the assessment order is passed generally by saying that the petitioner's case is not accepted. Secondly, even with reference to penalty, it proceeds as if the imposition of penalty is automatic.
3.The learned Additional Government Pleader appearing on behalf of the respondent would submit that when the petitioner has submitted the document, after going through the same, the finding of the authority is recorded. The petitioner did not prefer an appeal in time and as such left the order to become final. Further the order itself
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