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 on the file of the 3rd respondent in its impugned proceedings made in Lr.No.Acts Cell-II/38842/2018, dated 8.12.2018 quash the same as contrary to the provisions of the Act and further direct the 3rd respondent to entertain the application filed by the petitioner in Form VV dated 04.12.2018.)

1. Heard Mr .S. Rajasekar, learned Counsel for the petitioner and Mr.R .Siddharth, learned Government Advocate for the respondents.

2. The petitioner is a manufacturer/dealer in Prosthetics/tooth setting, assessed on the file of the Commercial Tax Authorities. It challenges an order passed by the Additional Commissioner of Commercial Taxes dated 18.12.2018 informing the petitioner that its application for Advance Ruling on the taxability of the prosthetics and dental sets cannot be considered by the respondents, particularly R2, the Authority for Clarification and Advance Ruling, (in short, ‘Authority’) since the application was not pending as on 01.07.2017. Inter-alia reference is made to Section 174 (2) of the Tamil Nadu Goods and Servi