Court affirms dismissal of writ petitions challenging VAT assessment orders, stresses timely compliance.

The court upheld the Single Judge's order dismissing the writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act, 2006 for multiple years. The appellant's lack of cooperation in assessment proceedings was criticized, leading to the dismissal of the writ appeals. The court emphasized the importance of timely responses and compliance with statutory requirements, granting the appellant an opportunity to file statutory appeals within two weeks from the date of receiving the judgment.

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Issues:
Challenge to assessment orders under the Tamil Nadu Value Added Tax Act, 2006 for multiple years.

Analysis:
The appellant challenged the common order dismissing writ petitions against assessment orders for various years. The appellant failed to cooperate in assessment proceedings, delaying responses and not attending a scheduled personal hearing. The court criticized the appellant's lack of cooperation and questioned why the Assessing Officer did not complete the assessments promptly after issuing revision notices. The court noted that the Assessing Officer could have proceeded with assessments if no reply was received within the stipulated time. The Single Judge rightly dismissed the writ petitions but allowed the appellant to file statutory appeals within two weeks.

The court found no error in the Single Judge's order and dismissed the writ appeals without costs. The time limit for filing appeals was extended by two weeks from the date of receiving the judgment. The judgment highlighted the importance of cooperation in assessment proceedings and criticized the appellant's attitude towards the process. The court emphasized the need for timely responses and compliance with statutory requirements. The decision upheld the Single Judge's order while granting the appellant an opportunity to pursue statutory appeals within the specified timeframe.

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