JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records relating to the Assessment order passed by the second respondent in his proceeding TNGST No.6040444/1996-97 dated 20.09.2021 quash the same and to direct the respondent to pass fresh order of assessment considering the total turnover for the entire financial year which is below rupees one hundred crores after affording the opportunity of being heard for the assessment year 1996-1997.)

1. In the captioned main writ petition an order dated 20.09.2021 bearing reference TNGST No.6040444/1996-97 made by the second respondent has been assailed [hereinafter 'impugned order' for the sake of brevity, convenience and clarity].

2. In the main writ petition Mr. A.S. Mujibur Rahman, learned Counsel on record for writ petitioner and Mr. M. Lingadurai learned Special Government Pleader who has accepted notice on behalf of both the respondents are before this Court, with the consent of learned Counsel on both sides main writ petition was taken up and heard out owing to the short point on which the entire matter turns.

3. Short facts shorn of el