ALL INDIA MARATHON SPORTS Vs. APPELLATE ASSISTANT COMM

JUDGEMENT

(1.) Heard Ms.Radhika Chandrasekhar, learned counsel for the petitioner and Mr.J.Kumaran, learned Government Advocate [Puducherry] accepts notice on behalf of respondents 1 and 2. Notice to R3 is dispensed with.

(2.) The Writ Petitions are taken up for disposal with the consent on either side.

(3.) The petitioner is aggrieved by the common order passed by the first respondent-the Appellate Assistant Commissioner [CT], exercising power under the provisions of Puducherry Value Added Tax Act, 2007 [in short "PVAT Act"] and the Central Sales Tax Act, 1956 [in short "CST Act"]. The appeals have been filed by the petitioner against the Assessment Orders passed for the years 2011-12 and 2012-13 both under the PVAT Act and the CST Act. Therefore, these four appeals were filed before the first respondent.