JYOTI SARAN.:–Heard Mr. Gautam Kumar Kejriwal, learned counsel for the petitioner in each of the two writ petitions while the State is represented through Mr. Vikash Kumar, S.C.11.

2. Since the two writ petitions concerns the same petitioner who is aggrieved by the assessment order passed by the assessing authority i.e respondent No.3 for the period 2016- 17 in so far as C.W.J.C. No.7087 of 2019 is considered and 2017-18 in so far as C.W.J.C. No.7935 of 2019 is concerned (hereinafter referred to as the 'second writ petition') and the issue raised in each of the two writ petitions is the same that the two writ petitions have been heard analogous and with the consent of the parties are being disposed of by a common judgment.

3. The assessment orders for the period 2016-17 and 2017-18 together with the demand notice for the respective years are each dated 06.02.2019 and are impugned at Annexure- 2 series to the respective writ petitions. Mr. Vikash Kumar by way of preliminary objection submits that the orders are exparte because petitioner did not respond to the notice by e.mail and appealable under the Bihar Value Added Tax Act, 2005 (hereinafter referred to as 'the Act') read with the