G V COTTON MILLS (P) LTD REP BY ITS MANAGING DIRECTOR Vs. ASSISTANT COMMISSIONER (CT), AVARAYAMPALAYAM ASSESSMENT CIRCLE CORPORATION OF SHOPPING COMPLEX

JUDGEMENT

(1.) These intra court appeals are directed against the common order dated 02 December, 2014 in W.P.Nos.31455 to 31461of 2014, whereby and whereunder, the learned single Judge dismissed the writ petitions on the ground of availability of alternative remedy.

(2.) The appellant is stated to be a manufacturer and trader of cotton yarn and waste cotton. The appellant is an assessee on the file of the respondent. The assessments in respect of the appellant for the assessment years in question were completed on the basis of the returns submitted by the assessee. Subsequently, the premises of the appellant was inspected by the Enforcement Wing officials on 18 August 2010. During the course of inspection, the inspecting officials found certain incriminating materials and on the basis of those materials, arrived at a factual conclusion that the appellant has not arrived at reversal of credit on ITC claim corresponding to exempted sale and sale on consignment basis.

(3.) The Enforcement Wing officials issued notice to the appellant to appear before them and show cause as to why the assessment should not be re-opened. The appellant, on receipt of notice, submitted its explanation on 12 January, 2012 and 25 July, 201 The Enforcement Wing, on receipt of explanation from the appellant,, forwarded the papers to the respondent for appropriate action in accordance with the provisions of the Tamil Nadu Value Added Tax Act, 2006.