2019 (1) TMI 712

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....the Respondent : Mr.M.Hariharan Additional Government Pleader (T) ORDER Mr.M.Hariharan, learned Additional Government Pleader takes notice for the respondent. By consent of the parties, the main writ petition is taken up for final disposal. 2. This Writ Petition is filed challenging the demand dated 14.12.2018 directing the petitioner to pay arrears of sales tax under CST for the assessme....

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....-11 are concerned, it is true that the assessment orders were set aside and therefore, the impugned demand made in respect of those two years are factually erroneous. However, insofar as the assessment year 2001-02 is concerned, the learned Additional Government Pleader submitted that the representation made by the petitioner dated 17.12.2018 will be considered and appropriate orders will be passe....

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....e of any fresh assessment order. Likewise, in respect of the assessment year 2010-11, the petitioner filed W.P.No.2202/2017 and this Court, by order, dated 31.01.2017 disposed of the said writ petition as follows: "6.Accordingly, the writ petition is disposed of, with a direction to the respondent to ascertain as to whether adjustment of Rs. 5,26,746/- is called for against the tax demand....

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....ional Government Pleader submitted that in pursuant to the direction issued by this Court as stated supra in W.P.No.2202/2017, no fresh order is passed so far. 8. Therefore, under the above circumstances, the impugned demand made in respect of the assessment year 2010-11 also cannot be sustained in the absence of any fresh assessment order. Therefore, it leaves the issue to be decided herein is....