2021 (4) TMI 81

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....Mr.Justice G.R.Swaminathan For the Petitioner : Mr.B.Rooban, for Mr.Raja Veeramanikandan For the Respondents : Mrs.J.Padmavathi Devi, Special Government Pleader ORDER Heard the learned counsel on either side. 2. The petitioner has registered themselves on the file of the second respondent. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequen....

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....er affidavit, the learned Government Advocate took me through its contents. In the counter affidavit, it has been pointed out that the impugned order can as well be challenged under Section 107 of the Act. Therefore according to the respondents, this writ petition is not maintainable. 5. Though very many grounds have been urged on either side, the order impugned in this writ petition has to be ....