2020 (4) TMI 143

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....itioner: Mr. A. Chandrasekaran For Respondent: Mr. M. Hariharan Additional Government Pleader COMMON ORDER Mr. M. Hariharan, learned Additional Government Pleader accepts notice for the respondent and is armed with instructions in these Writ Petitions. Hence, by consent, both the Writ Petitions are taken up for final disposal even at this stage. 2. The impugned assessments have been fr....

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....-assessment notices do not specifically propose levy of penalty whereas the impugned orders levy penalty as well. 4. The issue on merits, prima facie, stands covered by a decision of this Court in J.K.M. Graphics Solutions Private Limited V. Commercial Tax Officer ((2017) 99 VST 343) and the Circular bearing No.3 of 2019 dated 18.01.2019 issued by the Special Commissioner, Commercial Taxes inst....