2017 (10) TMI 883

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....file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as 'the Act'). The petitioner has challenged the impugned assessment orders for the assessment years 2012-13, 2013-14, 2014-15 and 2015-16 respectively. 3. The primary ground, on which, the impugned orders are challenged is by contending that, the same are passed in violation of principles of natural justice. 4. This Court posed a question to the learned counsel for the petitioner, as to why, the petitioner has not approached this Court earlier, as the impugned orders have been passed on 15.02.2017. It is submitted by the learned counsel for the petitioner that the impugned orders have been received by the petitioner ....

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....y order, dated 24.07.2017, is as follows:- " 7. However, one important factor, which appears to have been lost sight of by the Assessing Officer is that the present assessment is a revision of assessment, as the petitioner has been deemed to have assessed under Section 22(2) of the said Act for the relevant assessment year. Therefore, if it is revision of assessment under Section 27 of the said Act, the Assessing Officer, within the time stipulated under Section 27(1) of the said Act, may re-assess the tax due, after making such enquiry, as it may consider the necessary. Apart from that, an opportunity has to be given to the dealer to show cause against the order of proposing revision. 8. Therefore, when the revision has been done unde....