JEEVAN BUY N SAVE Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) The captioned writ petitions challenge five (5) separate Assessment Orders of even date, i.e., 10.08.2016, pertaining to Assessment Years (AY) 2010-2011, 2011-2012, 2012-2013, 2013-2014 and 2014-2015. To be noted, the orders have been passed by the third respondent.

(2.) Pertinently, the petitioner's challenge to the impugned orders is made on, one, singular ground, which is, that the said orders are based on the result of a VAT audit, which was authorised by the Joint Commissioner, who was not vested with the necessary power under Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 (in short the 2006 Act).

(3.) Given the aforesaid submission, the following facts are required to be noticed for the purpose of adjudicating upon the captioned writ petitions :