2021 (7) TMI 1358

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....d Shaffiq For the Respondent : Mr.V.Veluchamy Government Advocate ORDER The present writ petition is filed challenging the order impugned issued in proceedings dated 30.08.2012. 2. The petitioner M/s.ATC India Tower Corporation Private Limited, is a registered dealer under the provisions of TNVAT Act and CST. The petitioner is engaged in the business of providing passive telecom infrastructure....

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....thin 15 days on receipt of the notice. Thus it is a revised notice issued by the respondents in order to provide a opportunity to the petitioner to submit their objections in respect of the factual inferences found by the respondent Authorities. Under these circumstances, the very interestability of the writ petition itself is to be considered by this Court. 4. No writ against a show-cause notice....

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.... merits involved in the allegations. 6. This Court cannot undertake the process of adjudication of disputed facts on merits. Such an exercise is to be done by the Authorities Competent, based on the documents and evidences available. The power of judicial review under Article 226 of the Constitution of India, scrutinize the processes through which a decision is taken by the Authorities in consona....