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2021 (10) TMI 1277 - HC - VAT and Sales TaxCalling for the records of the respondent in his proceedings - validity of pre-revision notice - Assessment Years 2011-12 2012-13 2013-14 and 2014-15 - HELD THAT - In view of the final assessment orders having been passed on 28.09.2021 which according to the learned Government Advocate have been dispatched to the petitioner on 2nd of October 2021 the learned Government Advocate appearing for the respondent would submit that nothing survives in these writ petitions to challenge. Once the final assessment order has come the question of challenging the pre-revision notices at this stage may not arise. Therefore it is open to the petitioner to challenge the assessment orders dated 28.09.2021 in the manner known to law. Therefore this Court feel that with the said liberty the present writ petitions can be disposed of.
Issues:
Challenge to pre-revision notices and assessment orders under the Tamil Nadu Value Added Tax Act for Assessment Years 2011-12, 2012-13, 2013-14, and 2014-15. Analysis: The petitioner sought a Writ of Certiorari to quash the pre-revision notice dated 03.09.2021 issued by the respondent in ASST.Nos. 33645720460/2011-12, 2012-2013, 2013-2014, and 2014-2015. The court noted that the issue raised in all writ petitions was the same, and with the consent of both parties, the petitions were heard together. The respondent revenue had issued pre-revision notices against the petitioner for the mentioned assessment years. However, the Government Advocate informed the court that assessment processes were completed, and orders were passed under Section 27 of the Tamil Nadu Value Added Tax Act on 28.09.2021 for all years in question. The Government Advocate presented copies of the assessment orders as evidence. The petitioner's counsel argued that challenging the pre-revision notices without being heard was unjustifiable, especially since the assessment orders were passed without the petitioner receiving copies. Despite this, the court observed that once final assessment orders were issued, challenging the pre-revision notices became irrelevant. The petitioner was granted liberty to challenge the assessment orders dated 28.09.2021 through appropriate legal means, but the writ petitions were dismissed with no costs imposed. In conclusion, the court dismissed the writ petitions with liberty for the petitioner to challenge the assessment orders for the mentioned years. The court emphasized that challenging the assessment orders was the appropriate course of action at that stage, and the writ petitions were closed without any costs being awarded.
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