2021 (3) TMI 234

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....Petitioner: Mr.B.Rooban And Mr.Raja. Karthikeyan. For Respondents: Mr.S.Dayalan, Government Advocate (Crl. Side). ORDER Heard the learned counsel on either side. 2. The petitioner is a dealer registered with the second respondent. The subject matter pertains to the assessment years 2014-15. The petitioner's assessment was finalised on a deemed assessment basis under Section 22(2) o....

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....ition. The learned Government Advocate took me through the averments set out therein and proposed to dismiss the writ petition. The learned Government Advocate also submitted that the writ petition is not maintainable in view of the availability of alternative remedy. 4. I carefully considered the rival contentions and went through the materials on record. 5. At the very outset, the learned ....

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.... C.T.O.(Mad) reported in (2017) 99 VST 343(Mad). He pointed out that the procedure laid down in the said case has not at all been adhered to in this case. 7. It appears that the Government filed a petition seeking review of the order made in J.K.M.Graphics case. It is now stated at the Bar that even while dismissing the review petition, some observations were made. The fact remains that the pro....