2018 (9) TMI 683

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..... - Held that:- This Court considered the first ground and directed the learned Government Advocate to verify and report as to whether any assessment orders have been passed in respect of the relevant years. The learned Government Advocate, on instructions from the officer, who is present in court, has informed that the assessment orders have not been passed in respect of all the three relevant asse .....

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..... e learned counsel for the petitioner is that no assessment order has been passed and communicated to the petitioner so far as the three relevant assessment years are concerned and that the last assessment, which was made, was only for the year 2014-15. 4. Other contentions have also been raised with regard to the validity of the impugned notice invoking the provisions of the Puducherry Goods an .....

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..... e respondents to return the cheques collected from the petitioner. This direction shall be complied with within 3 days from the date of receipt of a copy of this order. After the cheques are returned, the respondents are directed to issue pre-revision notices to the petitioner for all the three assessment years, grant reasonable opportunity to submit objections, afford an opportunity of personal h .....

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