LAWS(MAD)-2017-2-463

SOBHA LIMITED FORMERLY SOBHA DEVELOPERS LTD REP BY S NARAYANAN SENIOR MANAGER Vs. ASSISTANT COMMISSIONER (CT) CHENGALPATTU ASSESSMENT CIRCLE CHENGALPATTU

Decided On February 13, 2017
Sobha Limited Formerly Sobha Developers Ltd Rep By S Narayanan Senior Manager Appellant
V/S
Assistant Commissioner (Ct) Chengalpattu Assessment Circle Chengalpattu Respondents

JUDGEMENT

(1.) These are two (2) Writ Petitions, assailing the assessment order dated 09.10.2015 and 30.11.2015, passed in the petition filed by the petitioner, under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (in short 'the 2006 Act'.).

(2.) W.P.No.38510 of 2015, accordingly, assails the assessment order dated 09.10.2015, while W.P.No.3615 of 2016 lays a challenge to the subsequent order, as noticed above, dated 30.11.2015.

(3.) For the purpose of adjudicating upon the captioned Writ Petitions, the following broad facts are required to be noticed.