INDIA CYCLE STORES Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr.A.P. Srinivas, the learned counsel appearing for the petitioner and Mr.M. Hari Haran, the learned Additional Government Pleader for the respondent.

(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, 2006 (TNVAT Act) has filed this Writ Petition, challenging the assessment order, dated 23.05.2017, passed under the provisions of the TNVAT Act for the assessment year 2008-09.

(3.) The impugned assessment order is a revision of assessment, which was done, pursuant to the returns filed by the petitioner for the relevant assessment year.