2023 (7) TMI 940

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....was stated that the Tamil Nadu Government had introduced G.O.Ms.No.47/27.03.2012 with effect from 01.04.2012, whereby, an amendment was made to Entries 1 and 2 of Second Schedule to the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred as -the Act-). Subsequent to the said notification, the Entries 1 and 2 have been amended. The said amendment was challenged and the challenge was rejected upholding the vires of the said amendment by the Hon-ble Division Bench of this Court. Thereafter, it was carried by way of appeal and pending consideration before the Hon-ble Supreme Court. The outcome of the Appeals which are pending consideration before the Hon-ble Supreme Court, in view of the Petitioner, would have direct and material bearing....

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....ned assessment order. Further, it is his case that no adequate explanation was submitted by the petitioner in his reply dated 06.5.2015 to the pre revision notice dated 22.04.2015 on merits, but he just informed the respondent that in view of the pendency of the Special Leave Petitions challenging the validity of the amendment made by the Government of Tamil Nadu, the respondent should not proceed with the revision of assessment proceedings. Therefore, according to the learned counsel for the petitioner, the respondent has violated the principles of natural justice by not affording adequate opportunity to the petitioner available to him under law. 7. Per contra, the learned Government Advocate would submit that there is an alternat....