2021 (7) TMI 1319

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....ANIAM For the Petitioner: Mr. V. S. Manoj For the Respondent: Mr. V. Nanmaran Government Advocate COMMON ORDER The Revision of Assessment passed in the order dated 31.05.2016, is under challenge in these writ petitions. 2. The petitioner is a registered dealers under the provisions of the Tamil Nadu Value Added Tax Act, 2006 engaged in manufacture and sale of automobile components and dischar....

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.... conferred with powers to annul or enhance or reduce or to remand the matter back to the Original Authority for fresh consideration. The proceedings of an appeal is the continuation of original proceedings and opportunity denied may be provided by the appellate authority and such an opportunity is to be availed by the Assessee for the purpose of defending their case. The very legislative intention....