2021 (10) TMI 1167

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....ted:- 24-9-2021<br>W.P.(MD)No.16857 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....

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....ls, Ottapidaram, dated 28.03.2017, wherein the petitioner 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 natura....

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....s Court to issue a direction to the third respondent to act upon as 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 ....

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....re required to verify the alleged mismatch, summons can be issued to the 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....