TVL. KASEEM HARDWARE STORES Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr.R.Ganesh Kanna, the learned counsel appearing for the petitioner and Mr.M.Hariharan, the learned Additional Government Pleader, accepting notice on behalf of the respondent. With consent of the learned counsel on either side, both the Writ Petitions are taken up for disposal.

(2.) The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, (the Act, for brevity) has filed these Writ Petitions, challenging the assessment orders passed under the Act, for the assessment years 2014-15 and 2015-16.

(3.) The petitioner, though received the revision notice, dated 31.03.2017, did not file their objections. In these Writ Petitions, the petitioner would contend that, even if objections were not filed, the Assessing Officer cannot mechanically confirm the proposals in the Revision Notice, but has to record specific reasons, especially, when it is alleged that there are bogus transactions.