ASHOK KUMAR,J. - (1.) In all the above writ petitions the issue involved is one and the same and, therefore, by a common judgment, they are being decided by us.
(2.) By means of the writ petitions the petitioner has challenged the orders dated 30.3.2017 passed by the Additional Commissioner, Grade-I. Commercial Tax, Varanasi Zone-I, Varanasi and the consequential notices issued by the respondent no. 3, i.e., Deputy Commissioner, Commercial Tax, Section-II, Chandauli under Section 28 read with Section 29 of the U.P. Value Added Tax Act, 2008 (in short 'The Act').
(3.) The brief facts of the case are that the petitioner is a partnership firm and holding the tax identification number issued by the respondent-department. The petitioner is carrying on the business of purchase and sale of different kinds of Tyres and Tubes used in different kinds of automobile vehicles and Flaps etc. The petitioner has filed the return for the assessment years 2010-11, 2011-12 and 2012-13. The assessing authority has passed the assessment orders under Section 28(2) of the VAT Act dated 28.9.2013 (assessment years 2010-2011), dated 24.12.2014 (assessment year 2011-12) and dated 18.1.2015 (assessment year 2012-13). The assessing authority has accepted the books of accounts of the petitioner and has passed the detailed assessment orders.;