2017 (7) TMI 828

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....the consent on either side, the writ petitions themselves have been taken up for disposal. 2.The petitioner who is the registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and the Central Sales Tax Act, 1956 (CST Act) has filed these writ petitions challenging an order of assessment under the CST Act for the year 2014 15 and the consequential notice attaching the petitioner's Bank Account for recovery of the tax as computed in the impugned assessment order. Though the relevant assessment year is 2014 2015, the first respondent had issue a notice only on 09.06.2016 calling upon the petitioner to file C Forms within a period of 15 days failing which proposed ....

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.... cumbersome procedure. Therefore, the learned senior counsel would state that the impugned attachment order may be lifted and the Assessing Officer may be directed to grant reasonable time to produce the remaining C Forms and F Forms. 4.The learned Government Advocate appearing for the first respondent submitted that inspite of granting sufficient time as requested by the petitioner, the petitioner has failed to produce the entire Forms and therefore, there is no error in the order passed by the respondent in completing the assessment and if the petitioner is aggrieved, they should file an appeal against the impugned order. 5.After hearing the learned counsels for the parties and carefully perusing the materials placed on record, it i....