LAWS(MAD)-2017-12-303

KUMAR IMPEX, REP BY ITS PROPRIETOR MUKESH KUMAR PROHIT Vs. COMMERCIAL TAX OFFICER SOWCARPET ASSESSMENT CIRCLE

Decided On December 22, 2017
Kumar Impex, Rep By Its Proprietor Mukesh Kumar Prohit Appellant
V/S
Commercial Tax Officer Sowcarpet Assessment Circle Respondents

JUDGEMENT

(1.) Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal.

(2.) These writ petitions could have been avoided if the respondent - Assessing Officer had given his thought process to the directions issued by this Court in the earlier writ petitions in W.P.Nos.20897 to 20902 of 2017 dated 08.8.2017.

(3.) The petitioner, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has filed these writ petitions challenging the notices for the relevant years as being arbitrary, unsustainable and against the principles of natural justice.