SELECT & CO. Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PETITIONER has come forward with this Writ Petition seeking to quash the proceedings of the respondent in TIN/33570000069/2010 -11 dated 12.02.2015.

(2.) FOR the sake of convenience, section 3(4) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'Act 2006') is extracted below: -

(3.) LEARNED Additional Government Pleader contended that the petitioner has got alternative remedy of filing appeal under section 51 of the Act 2006 and this Court need not exercise its extra -ordinary jurisdiction to interfere with the order passed.