NOKIA INDIA PVT. LTD. Vs. DEPUTY COMMISSIONER (CT)

JUDGEMENT

(1.) As the issues involved in all these writ petitions are identical, common and inter-related, the petitioner in all the writ petitions as well as the respondents are one and the same, besides common arguments have been advanced by counsel for both sides, by consent of counsel for both sides, the writ petitions are taken up together for hearing and are disposed of by this common order.

(2.) WP No. 9077 to 9079 of 2014 have been filed by the petitioner challenging the validity of the orders of assessment dated 28.02.2014 for the assessment years 2009-2010, 2010-2011 and 2011-2012 respectively, while WP Nos. 9725 to 9727 of 2014 have been filed praying for a Writ of Mandamus directing the second respondent to hear and decide the appeals filed by the petitioner without insisting on the condition of pre-deposit of any part of the demand confirmed by the first respondent or furnishing of any security and without in any manner seeking to enforce the notice of demand issued by the first respondent dated 28.02.2014 for the assessment years 2009-2010, 2010-2011 and 2011-2012 respectively.

(3.) For the purpose of disposal of these writ petitions, first let me deal with the WP Nos. 9077 to 9079 and if they are decided, it will also cover the disposal of the other three writ petitions in WP Nos. 9725 to 9727 of 2014.