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2015 (12) TMI 1652

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.... HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN AND THE HONOURABLE MR. JUSTICE N.KIRUBAKARAN For the Appellant :Mr.R.L.Ramani,  Senior Counsel for  Mr.S.Raja Jeya Chandra Paul For the Respondent :Mr.Raja.Karthikeyan  Additional Govt. Pleader (Taxes) COMMON JUDGMENT (Judgment of the Court was delivered by V.RAMASUBRAMANIAN,J.) These appeals are by the assessee challenging the....

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....der Rule 10(11) of the Tamil Nadu Value Added Tax Rules, 2007, for calling for the records for a detailed scrutiny, was not followed. 5. The said three writ petitions were disposed of by the learned Judge, by an order dated 26.02.2015, directing the appellant to give a reply to the pre-revision notice within fifteen days and also produce the books of accounts. The Assessing Officer was directed....

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.... in this case. 8. However it is the contention of the learned Senior Counsel for the appellant that the orders of assessment passed by the respondent, are completely bereft of any application of mind and the manner in which he had dealt with the objections, speaks volumes about the mala fide intention on the part of the Assessing Officer. The learned Senior Counsel drew our attention to some of....

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....anner in which the Assessing Officer dealt with the objections, we do not wish to entertain the writ appeals. 12. But it appears from the orders of assessment that the total liability towards tax slapped upon the appellant for all the three assessment years works out to about Rs. 75,00,00,000/- (Rupees Seventy Five Crores only). Therefore the appellant may have to make a pre-deposit of 25% of t....