Writ challenge to revision notice is premature absent jurisdictional error; objections must be decided by the assessing authority first.

A writ challenge to a show-cause or revision notice is premature where the notice is issued within the assessing authority's statutory power and the dispute raises factual and legal questions requiring examination on objections. Interference at the notice stage is warranted only if the notice is without jurisdiction or inherently unsustainable in law. The taxpayer must first submit objections, and the assessing authority must decide the matter on merits in accordance with the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956.

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Issues: Whether the writ petitions challenging the revision notices were maintainable at the stage of show-cause notice.

Analysis: The notices were issued in exercise of the authority's power to proceed with assessment under the Tamil Nadu Value Added Tax Act, 2006, read with the Central Sales Tax Act, 1956. The dispute raised by the petitioner regarding the nature of the transactions, eligibility to concessional treatment, and alleged violation of registration requirements involved factual and legal questions that had to be examined by the assessing authority on the basis of objections. At the notice stage, interference is warranted only if the notice is shown to be without jurisdiction or inherently unsustainable in law.

Conclusion: The challenge to the revision notices was premature and not entertainable in writ jurisdiction at that stage.

Final Conclusion: The writ petitions were disposed of by directing the petitioner to submit objections, with the assessing authority to decide the matter on merits in accordance with law.

Ratio Decidendi: A writ petition against a show-cause or revision notice is not maintainable unless the notice is shown to suffer from want of jurisdiction or inherent illegality, and the assessing authority must first be allowed to decide the matter on merits after considering objections.

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