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2021 (10) TMI 1167

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....57 of 2021 - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR.JUSTICE R.SURESH KUMAR For Petitioner: Mr.C.Mayilahana Rajendran For Respondents: Mr.K.Suresh Kumar Government Advocate ORDER The prayer sought for herein is for a Writ of Mandamus, directing the fourth respondent to pass suitable Revised Assessment Order, pursuant to the order dated 12.04.2017 passed by the first respondent in his Le....

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....itioner had stated that, they have been assessed based on the details of annexure II of other dealers which was not correct. Your are requested to instruct the Assessing Officer to re-visit to the assessment by providing bill wise details in question of the petitioner to defend the case efficiently, so as to adhere the principles of natural justice. Sd/- C.Chandramouli, Additional Chief Secret....

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.... directed by the first respondent by his proceedings dated 12.04.2017 and revisit the assessment for the said two assessment years and pass final orders on merits. 5. However, learned Government Advocate appearing for the respondents, on instructions would submit that, the petitioner in respect of earlier summons issued in this regard before completing the assessment, as there has been a mismatch....

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....petitioner to get those documents and if any such summon is issued, it is open to the petitioner to make response to the said summons and accordingly, the exercise of revisiting the assessment order can be completed by the third respondent as indicated above. 8. In that view of the matter, this court is inclined to dispose of this writ petition with the following direction: "that there shall be....