SRI KARPAGA VINAYAGAR TEXTILES, REP BY ITS MANAGING PARTNER A SATHYAKUMAR Vs. ASSISTANT COMMISSIONER(ST)

JUDGEMENT

(1.) The order passed by the respondent in proceedings dated 25.04.2018 in respect of the revision of assessment made under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the TNVAT Act") is under challenge in this writ petition.

(2.) The learned counsel appearing on behalf of the writ petitioner made out two grounds to assail the order impugned in this writ petition. The learned counsel for the petitioner is of an opinion that for each assessment year, separate proceedings are to be issued by the competent authority, contrarily, a common order has been passed by the competent authority namely, the Assistant Commissioner(ST) in respect of six assessment years. The learned counsel for the petitioner further raised a point by stating that for each assessment year, a separate appeal is to be filed before the Appellate Authority and in such an event, it may not be possible for the writ petitioner to produce the original copy of the order in all the six appeals to be filed before the Appellate Authority. Thus, the authority competent is bound to pass orders separately in respect of each assessment year. Secondly, the learned counsel for the petitioner cited Section 22(4) of "the TNVAT Act", which reads as under:

(3.) The proviso clause in Sub-section(4) of Section (22) of "the TNVAT Act" enumerates that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard.