2020 (7) TMI 551

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....d Shaffiq, Spl.G.P. COMMON ORDER Heard Mr.P.V.Sudakar, learned counsel for the petitioner and Mr.Mohammed Shafiq, learned Special Government Pleader for the respondent. 2. These two writ petitions challenge orders of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the periods 2011-12 and 2012-13. 3. Mr. Mohammed Shaffiq, learned Special G....

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.... or the established principles set by various higher Judicial Forums and if he wishes to deviate from the proposals either partly or wholly, he himself can finalize the assessment or revision of assessment without seeking approval from the Enforcement Wing/ISIC Authorities who had approved the proposals, and reasons for the same to be recorded. ................ 4. Thus, it is very clear that ev....