2012 (10) TMI 1251

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.... Writ Petition Nos.22395 & 22396 of 2012 & M.P.Nos. 1 & 2 of 2012 - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR.JUSTICE M.JAICHANDREN For the Petitioner : Mr.B.Raveendran For the Respondent : Mr.A.R.Jayaprathap &nbsp;Government Advocate (T) COMMON ORDER Heard the learned counsel appearing for the petitioner, as well as the learned Government Advocate (Taxes), appearing on behalf of....

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....eports serially, if otherwise the petitioner is able to show that there is no suppression and no relevant records are missing." Thereafter, notices, dated 07.02.2012, had been issued by the first respondent relating to the assessment years 2002-03 and 2003-04, calling for objections from the petitioner, if any, for the proposals made therein. The petitioner had filed its objections to the....

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....rders implementing the D3 proposals in toto after following the directions of the Madras High Court and send a copy of the assessment order to this office immediately." Since, the first respondent has an obligation to follow the directions of the second respondent, who is the higher authority, the first respondent cannot pass an order, applying his mind independently, considering the objections....

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....ain any adverse remarks, which may unduly influence the decision making process of the first respondent, with regard to the D3 proposals. 4. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, this Court finds it appropriate to direct the first respondent to consider the objections filed by the petitioner, on 19.03.2008, rel....