2015 (5) TMI 251

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....arties, both the writ petitions are taken up for final disposal at the admission itself. 2. In both these writ petitions, the petitioner, who is a registered dealer under the provisions of Central Sales Tax Act and Tamil Nadu Value Added Tax Act, on the file of the respondent, has challenged the orders of assessment, dated 31.07.2014, under the provisions of Central Sales Tax Act. 3. The impugne....

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....12, it is seen that there is no reference to any show cause notice issued to the petitioner and the only reference is the order of original assessment dated 07.10.2013. If the authority had issued a show cause notice, the same should have find place in the reference column and that should also be in the reference of the body of the assessment order as to whether the notice was served on the Dealer....