2017 (8) TMI 1260

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....s a registered dealer on the file of the respondent is before this Court, challenging the orders of assessment for the years 2013-14, 2014-15, 2015-16 and 2016-17. 3. Under normal circumstances, this Court will not entertain the writ petition, challenging the order of assessment, as the Tamil Nadu Value Added Tax Act, 2006, provides for an alternative remedy of filing an appeal before the Appellate Assistant Commissioner. However, in these cases, the Court is inclined to entertain the writ petitions, at the very threshold on account of the glaring errors, which are manifest and on a bare reading of the impugned assessment orders. 4. The assessments have been completed in total violation of principles of natural justice and without proper ....

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....This appears to be for all the issues pointed out by the respondent in the revision notice. 7. Ultimately, the petitioner requested for verification of the vouchers and produced records to the effect that there is no liability on their part. There is an Annexure to the objections filed by the petitioner, which is a tabulated statement containing the names of the seller, TIN Numbers, Commodity Codes, Invoice Numbers, Invoice Dates, Amounts, Tax Rates, Values and Months of sales tax returns, etc., Though such voluminous records have been placed before the Assessing Officer, he has failed to advert to any of the records and the assessments have been completed by passing a single line order stating that the objections given by the petitioner i....