JUDGMENT

(Common Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified mandamus calling for the records of the respondent in his proceedings of the assessment order in Rc.No.103/2016 B1 (2014-15 & 2015-16) dated 31.12.2018 quash the same and direct the respondent to pass fresh orders by following the decision of the High Court of Madras in W.P.Nos.6750 & 6751 of 2017 dated 04.07.2017 and also the directions and guidelines given by the Apex Court in the case of State of Tamil Nadu Vs. M/s.Devendran Company reported in 103 STC 95 (SC) after providing an opportunity of personal hearing to the petitioner.)

Common Order

1. The impugned orders of assessment relating to the periods 2014-15 and 2015-16 have been passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). The petitioner is in the second round of litigation and had approached this Court earlier in W.P.Nos.6750 & 6751 of 2017, challenging the orders passed initially, on the ground that they were incorrect as well as framed contrary to the principles of natural justice.

2. The aforesaid writ petitions had come to be allowed by order dated 04.07.2