2021 (11) TMI 167

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....hich does not mention the provision of law under which it has been made. This Court deems it appropriate to use the expression 'yet another' as it is noticed that in a majority of/large number of cases of this nature the provision of law and statute under which the order is made is not mentioned. Be that as it may, this position makes the matter on hand a little more complex owing to a note in the impugned order and more particularly, Note No.1, which says that the impugned order is subject to revision under Section 27 of 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' {for the sake of convenience and clarity} read with Section 9(2) of 'Cen....

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....9 in W.P.No.22634 of 2019 . This Court is informed that this order has not been reported in any law journal. Therefore, this Court deems it appropriate to give the writ petition number and date of the order for convenience of all concerned. Be that as it may, this Court is also informed that this order was carried in appeal by way of an intra-court appeal vide W.A.No.4073 of 2019 and a Hon'ble Division Bench of this Court dismissed the writ appeal vide order dated 16.12.2019. Therefore the order made by this Court in State Bank of India officers case has merged with the order of Hon'ble Division Bench. 7. It may not be necessary to delve further into State Bank of India officers case as that was a case where 'reasonable oppor....