2021 (2) TMI 1289

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....s Tax<br>Mr. Justice T.S. Sivagnanam, J. For the Petitioners : Mr. Mohammed Shaffiq, SGP, Mr. Hariharan, AGP, Ms. G. Dhanamadhri, GA and Mr. Swarnavel, GA. For the Respondent : Mrs. R. Hemalatha, Ms. Charulatha Rajaji and Mr. S. Rajasekar. ORDER I have heard the learned counsel for the petitioners and the learned counsel appearing for the respondent. 2. The petitioners have filed th....

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....ner of Commercial Taxes evolved a scheme, by which, verification will be done at both ends without calling upon the dealer to appear before the officers, that the verification will be done departmentally and that only when the Department is unable to reconcile, the dealers will be put on notice. The learned Special Government Pleader, on instructions, would further submit that if the process, whic....