2018 (10) TMI 144

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....ivagnanam, J. For Petitioner : Mr.P.V.Sudakar For Respondent : Mr.M.Hariharan, AGP ORDER Mr.M.Hariharan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner has filed these writ petitions challenging the assessment orders passed under the provisions of the Tamil Nadu Value Added ....

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....ned by the Enforcement Wing. According to the learned counsel, without considering this aspect, the Assessing Officer ought not to have completed the assessments. 5. To substantiate the submission that the cheques were encashed, the petitioner produced the bank statement issued by the State Bank of India pertaining to 29.3.2017, which shows that the cheques were cleared. The learned counsel for t....