JUDGMENT :

(Prayer : Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the files of the first respondent in his notice GDN No.49/2012-13/RC.A7/1938/2019 dated 31.03.2021 and quash the same as illegal and without jurisdiction.)

1. The notice, dated 31.03.2021, issued by the first respondent-State Tax Officer (Intelligence) FAC, is under challenge in the present writ petition.

2. The petitioner is a Company registered dealer under the Tamil Nadu Value Added Tax Act, 2006 and also a registered dealer under the Central Sales Tax Act, 1956.

3. The petitioner is engaged in the business of works contract and executed work with various Companies.

4. The writ petition is filed challenging the notice by raising the disputed facts and merits regarding the case of the petitioner.

5. Perusal of the impugned notice reveals that with reference to the letter dated 20.09.2016, the proceedings of the Deputy Commercial Tax Officer, Ranipet, the petitioner is informed to pay compounding fee of Rs.8,66,074/- under Tamil Nadu Value Added Tax Act, 2006.

6. The petitioner was informed through the impugned notice eit