TVL ESSA GARMENTS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) We have heard Mr.R.Senniappan, learned counsel for the appellant and Mrs.G.Dhanamadhri, learned Government Advocate (Taxes) accepting notice for the respondent.

(2.) This appeal is directed against the order dated 13.10.2020 in W.P.No.3163 of 2016 filed by the appellant herein.

(3.) The learned Single Judge, by the impugned order, dismissed the writ petition on the ground that the appellant should avail the alternate remedy available to them under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (for short, the Act).