JUDGMENT :

(Prayer: Writ Petition is filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in TIN No.33703982381/2014-15, dated 17.08.2021 and quash the same as it is unlawful and invalid and further direct the respondent to consider the rectification petition, dated 09-04-2021, and pass appropriate orders in all perspective on its merits after providing an opportunity of personal hearing in accordance with the Section 84 of the TNVAT Act.)

1. Prayer sought for herein is for a Writ of Certiorarified Mandamus, to call for the records of the respondent in TIN No. 33703982381/2014-15, dated 17.08.2021 and quash the same as it is unlawful and invalid and further direct the respondent to consider the rectification petition, dated 09-04-2021, and pass appropriate orders in all perspective on its merits after providing an opportunity of personal hearing in accordance with Section 84 of the TNVAT Act.

2. Insofar as the Assessment Year 2014-15 is concerned, after having the reversal of ITC, an assessment order, dated 31.01.2020, was passed by the respondent against the petitioner.

3. On seeing that order, the peti