2024 (11) TMI 1438

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....r>THE HONOURABLE MR.JUSTICE K.KUMARESH BABU For the Petitioner : Mrs.Lakshmi Gopinathan for M/s.Polax Legal Solutions For the Respondent : Mr.J.K.Jeyaseelan Government Advocate COMMON ORDER These writ petitions have been filed challenging the orders of assessment. 2. No grounds have been made as indicated in the order of the Hon'ble Apex Court in Assistant Commissioner of State Tax an....

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.... established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded ....