SHIVA SHREE BUILDERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) We have heard Mr.C.Baktha Siromani, learned counsel for the appellant and Mr.Mohammed Shaffiq, learned Special Government Pleader accepting notice for the respondent.

(2.) These appeals, filed by the writ petitioner/registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (for brevity, the Act) on the file of the respondent, are directed against the common order dated 19.6.2017 in W.P.Nos.5170 and 5171 of 2017 respectively.

(3.) The said writ petitions were filed challenging the assessment orders dated 23.1.2017 respectively for the years 2012-13 and 2013- 14. The learned Single Judge dismissed the said writ petitions on the ground of availability of alternate remedy.