JUDGMENT :

(Prayer: Writ petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari calling for the records on the file of the respondent in TIN:33563023419/2015-16 dated 19.07.2021 and consequently notice under Form O dated 19.07.2021 and Form RR dated 19.07.2021, quash the same.)

1. Captioned writ petition and writ miscellaneous petition therein are in the Admission Board.

2. In the captioned main writ petition an 'order dated 19.07.2021 bearing reference TIN:33563023419/2015-16' (hereinafter 'impugned order' for the sake of brevity and convenience) made by the sole respondent has been called in question.

3. This is effectively the second round of litigation in tier I in the hierarchy of tax assessment mechanism.

4. Ms.Amitra Dinakaran, learned Revenue counsel accepted notice on behalf of lone respondent and the main writ petition was taken up with the consent of both sides as the matter turns on a short point.

5. Impugned order does not mention the provision of law under which it has been made. Learned Revenue counsel submits on instructions that the impugned order has been made under Section 27 of 'the Tamil Nadu Value Added Tax Act, 2006 (Tamil