2015 (5) TMI 531

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....f the learned counsel on either side, the writ petition is taken up for final disposal. 2. Heard Mr.C.Sivasubramanian, learned counsel appearing for the petitioner and Mr.Manokar Sundaram, learned Additional Government Pleader for the respondent. 3. In this writ petition, the petitioner seeks to issue a writ of certiorari to quash the impugned proceedings of the respondent issued in TIN 3396....

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.... affidavit filed in support of the petition, the petitioner stated that stay has been granted by this Court in those cases. At that juncture, the petitioner should not be called upon to reply to the notice dated 27.07.2011. 6. Learned counsel for the petitioner submitted that earlier notice was issued to the petitioner on 13.09.2010 for which the petitioner submitted its objection on 06.10.2010....

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....since the statutory provision has been upheld to be a valid piece of legislation. Therefore, only remedy left to the petitioner is to submit its reply to the impugned proceedings. 8. It is worthwhile to mention that the Commissioner of Commercial Taxes has issued a circular dated 04.11.2013, listing out steps to be followed, while finalizing the assessment, which are as follows: "1. Identifi....