JUDGMENT :

Mohammed Shaffiq, J.

1. The appellant is an assessee under the Tamil Nadu General Sales Tax Act, 1959 (for brevity, The TNGST Act), for the Assessment year 2003-04, the appellant had reported nil turnover in its returns. An Assessment was made fixing the total taxable turnover at Rs.7,92,03,689/- and nil respectively vide order dated 26.06.2009. The place of business of the appellant was inspected by the Enforcement Wing during the course of such inspection, it was found that certain purchases were not accounted for and further local sales was camouflaged as inter-state sales. In view of the above discrepancies an estimate was made to the best of judgment of the Assessing Officer.

2. The said order of assessment was challenged before this Hon'ble Court under Article 226 of the Constitution of India in W.P.Nos.8035 and 8036 of 2012 on the premise that the said orders of assessment suffered from violation of principles of natural justice inasmuch as copies of documents relied upon by the respondent/Appellate Authority was not furnished despite a specific request, by the appellant. The Writ Court was pleased to set aside the order of Assessment with the following direction

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