M/S. TECNO DOORS PRIVATE LTD. Vs. COMMERCIAL TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (CT) AND OTHERS

JUDGEMENT

(1.) Heard Mr.K.Senguttuvan, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader (Taxes) accepting notice on behalf of the respondents. With consent on either side, these writ petitions are taken up for final disposal.

(2.) The petitioner is a Company registered under the Companies Act, 1956 engaged in the manufacture and sale of doors predominantly used in lifts. The petitioner is registered on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956.

(3.) In these writ petitions, the petitioner seeks for a direction upon the first respondent to act independently by exercising his adjudicatory powers by following the principles in place based on precedents of the Hon'ble Supreme Court and this Court and other Hon'ble High Courts. The reason for approaching this Court for such a relief is on account of the fact that the first respondent issued revision notice dated 25.01.2018. The notice was consequent upon an inspection conducted by the Enforcement Wing officials in the business premises of the petitioner and a VAT Audit on 10.03.2017.