Pre-revision notice challenge fails once final assessment orders are passed; assessee may still contest the assessment orders.

Writ petitions challenging pre-revision notices became infructuous once final assessment orders were already passed under the Tamil Nadu Value Added Tax Act for the relevant years. Because the operative assessment orders had superseded the notices, the court held that the challenge to the pre-revision stage no longer survived. The petitions were dismissed, while leaving the petitioner free to challenge the assessment orders in accordance with law.

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Issues: Whether writ petitions challenging pre-revision notices survive after final assessment orders are passed.

Analysis: The petitions were filed against pre-revision notices. During hearing, it was stated that final assessment orders had already been passed under Section 27 of the Tamil Nadu Value Added Tax Act for the relevant assessment years. In view of those final assessment orders, the challenge to the pre-revision notices no longer survived. The petitioner was left free to assail the assessment orders in accordance with law.

Conclusion: The writ petitions were dismissed with liberty to challenge the assessment orders in the manner known to law.

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