JUDGMENT :

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorarified Mandamus calling for the records of the respondent in his proceedings in TNGST/0943709/2006-07 dated 19.08.2020 and quash this revised assessment order passed on 19.08.2020 by levying penal interest for the Additional Sales Tax which was already paid, as illegal and direct the respondent to act as per law.

1. Heard Mr. C.Baktha Siromani, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Additional Government Pleader for the respondent.

2. The petitioner is an assessee for the purposes of Tamil Nadu General Sales Tax Act, 1959 (in short 'TNGST Act') on the file of the respondent/Assessing Officer. The challenge is to an order of assessment dated 19.08.2020 under which interest under section 24(3) of the Act has been levied for delayed remittance of Additional Sales Tax (AST).

3. The sequence of events that are relevant to deciding this matter, are as follows. The proceedings impugned are for the period 2006-07 for which the petitioner has filed monthly returns of turnover in Form A-1. Taxable turnover of Rs.23.50 (approx.) crores was reported a