TVL V D R IMPEX, REP BY ITS PARTNER R NARAYANAN Vs. ASSISTANT COMMISSIONER (CT), VELLORE (SOUTH) ASSESSMENT CIRCLE, VELLORE

JUDGEMENT

(1.) Ms.G.Dhana Madhri, learned Government Advocate accepts notice for the respondent. Heard both. In view of the glaring error and palpable abdication of the statutory powers of the Adjudicating Authority, which are apparent on the face of the impugned orders, these writ petitions are taken up for joint disposal even at the stage of admission.

(2.) 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 and the Central Sales Tax Act, 1956, was issued with notices proposing to revise the turnover for the assessment years 2010-11 to 2012-13 under the State Enactment by notices dated 02017, for the assessment years 2014-15 both under the State and Central Enactments and 2015-16 under the State Enactment by notices dated 28.2017 and for the assessment years 2013-14 both under the State and Central Enactments dated 15.3.2017. The petitioner submitted their reply dated 26.6.2017 separately for each of the assessment years.

(3.) It has to be seen as to what the Assessing Officer is required to do on receipt of the reply to the revision notices. It is not in dispute that the impugned revision of assessment is based on an inspection conducted by the officials of the Enforcement Wing in the place of business of the petitioner during the period from 20.6.2016 to 12.7.2016, in which, it appears that certain defects were pointed out and based upon the report received by the Assessing Officer from the officials of the Enforcement Wing, the revision notices were issued.