AMARAVATHI EXPORTS PVT LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The revised orders passed by the Commercial Tax Officer under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the TNVAT Act") are under challenge in these writ petitions.

(2.) The learned counsel appearing on behalf of the writ petitioner vehemently contended that the very issuance of the order passed by the respondent is untenable in view of the fact that the revision is uncalled for and the assessment was already accepted and all further proceedings were dropped. Therefore, the very initiation of proceedings under Section 7 for revision is unsustainable.

(3.) The learned counsel for the petitioner further submitted that the writ petitioner had already submitted all his objections and required documents for the purpose of considering his case and further, the input tax was also reversed as far as the petitioner is concerned. Under these circumstances, the order deserves to be scrapped.