2021 (10) TMI 887

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....ondent : Mr.T.N.C.Kaushik Government Advocate ORDER Read this in conjunction with and in continuation of earlier proceedings made on 23.08.2021 in the captioned main writ petition and 'Writ Miscellaneous Petitions' ('WMPs' in plural and 'WMP' in singular for the sake of brevity, convenience and clarity) therein, which reads as follows: 'Mr.T.N.C.Kaushik, ....

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....epartment recovered D-7 forms resulting in assessment under Section 27 of TNVAT Act on the ground that it is assessment of escaped turn over; that the order made under Section 27 of TNVAT Act has been called in question inter alia on the ground that Narasus principle being ratio in Tvl.Narasus Roller Flour Mills Vs. The Commercial Tax Officer (Enforcement Wing), Sankagiri reported in 2015 81 VST 5....

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....imilar circumstances are directly and squarely applicable to the case on hand. This Court is informed without any disputation or disagreement that aforesaid two orders in Ponny Stores and Gayathri Agency cases have not been carried in appeal by way of intra-court appeals and they have been given quietus. This Court is also informed without any disputation or disagreement that the orders and direct....