2018 (10) TMI 1149

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....s the issue involved in both the writ petitions is similar in nature, they are disposed of by way of this common order. 3. The petitioner firm, M/s.Voltas Elevators, an assessee on the file of the respondent, bearing registration number TNGST 5562514, is involved in the business of erection of lifts. According to the petitioner, for the subject assessment years, ie., 2004-05 and 2005-06, they had filed their returns, on time and the same has also been accepted. Such being so, on 16.05.2005, the Enforcement Wing officials of the respondent Department inspected the premises of the petitioner and notified certain defects. Thereafter, the respondent issued pre-revision notices dated 15.11.2007, for which, the petitioner responded, by filing hi....

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....Thereafter, the respondent, based on the documents available on record as well as after considering the representation of the petitioner, has passed the impugned orders and hence, he prays for dismissal of the present writ petitions. 6. Heard the learned Counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent. 7. It is not in dispute that the respondent, at the first instance, decided to drop the proposal, but, after the directions of the higher authorities to cross-check certain particulars, the respondent proceeded further with the matter. No doubt, the respondent has to proceed with the matter and after complying with the discrepancies pointed out by the Joint Commissioner, he/she....