2021 (2) TMI 496

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....ed dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (for brevity, the Act) on the file of the respondent, are directed against the common order dated 19.6.2017 in W.P.Nos.5170 and 5171 of 2017 respectively. 3. The said writ petitions were filed challenging the assessment orders dated 23.1.2017 respectively for the years 2012-13 and 2013- 14. The learned Single Judge dismissed the said writ petitions on the ground of availability of alternate remedy. 4. Mainly, two issues were canvassed by the appellant/writ petitioner before the Writ Court namely that (i) they filed option letters for both the assessment years respectively on 15.4.2012 and 12.4.2013 exercising option to be assessed in terms of Section 6 of the A....

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....f the appellant that if there had been belated payment of tax, it would always be open to the Assessing Authority to levy compounding fee or penal interest and that the returns filed by them and the taxes paid could not be revoked or canceled. 7. In spite of several orders and judgments of this Court directing the Department to change the procedure, all those orders are fallen to the deaf ears of the Department. In any event, the Assessing Officer filed a counter in the said writ petitions stating that the original records were not produced, which the appellant/writ petitioner was duty bound to produce before the Assessing Officer. As noticed above, the learned Single Judge did not go into the merits of the matter, but opined that when t....