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2018 (4) TMI 413 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - pre-revision notices - Held that: - In order to consider as to how the assessing officer has proceeded with the matter, the court directed the learned Government Advocate to produce the original files. From a perusal of the original files, it appears that the pre-revision notices have been issued, pursuant to the directions issued by the enforcement, vide communication, dated February 23, 2017. The respondent had no other option except to implement the proposal and that is obviously appears to have been the reason for passing such a cryptic assessment orders - matter remanded back for fresh consideration - petition allowed by way of remand.
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