JUDGMENT :

1. The three writ petitions are taken up for disposal by this common judgment and order taking into account that the issues involved in the three writ petitions are similar.

2. Before further proceeding to adjudicate the dispute involved, this Court finds it relevant to detail out the facts involved in the three writ petitions infra.

WP(C)/5223/2021

3. The Petitioner herein is a proprietorship concern having its TIN No.18770028579 registered under the Assam Value Added Tax Act, 2003. The petitioner carries on its business in CC Fabric, Canvas and Bag Materials, PVC Cloth and Polythene Sheet etc. under the name and style M/S Vishal Udhyog. From the facts narrated in the writ petition, it transpires that the Petitioner had filed the Annual Return of Turnover in the prescribed format i.e. Form-14 in respect of its sales and purchase transactions for the Financial Year 2013-2014 before the Respondent No.4 i.e. the Superintendent of Taxes, Unit-C, Guwahati.

4. It has been stated in the writ petition that pursuant to the filing of the return by the Petitioner, the Respondent No.4 completed scrutiny assessment of the same under Section 33 of the Assam Value Added Tax Act, 2003