2022 (2) TMI 785

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....Poonkodi Dinakaran, Government Advocate ORDER Ms.Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment Order dated 27.01.2021. By the impugned Assessment Order, the respondent has confirmed the demand proposed in the notice dated 31.07.2020 as the petitioner failed to participate and respon....

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....oner further submits that after the impugned order dated 27.01.2021 was issued to the petitioner, the petitioner approached the respondent and filed a representation dated 22.03.2021 in line with the provisions of Section 22(6) (a) of the TNVAT Act, 2006 which has been rejected by the respondent by a communication dated 12.04.2021 stating that the aforesaid application should have been filed withi....

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....ion. 9. The learned Government Advocate for the respondent submits that the petitioner has an alternate remedy and therefore this Writ Petition is liable to be dismissed. 10. The learned Government Advocate for the respondent further submits that the petitioner has approached this Court belatedly in respect of an order passed on 27.01.2021 and therefore on this Count this writ petition is li....