The main legal point established is the court's discretion to grant the appellant one more opportunity to produce the required documentary evidence to substantiate their claim, considering the reasonableness of the appellant's explanation for non-submission of documents.

JUDGMENT

(Prayer: Writ Appeals filed under Clause 15 of the Letters Patent against the common order dated 01.04.2022 passed by the learned Judge in W.P. Nos.7805, 7792 and 7803 of 2022.)

1. These Writ Appeals are filed against the common order of dismissal dated 01.04.2022 passed by the learned Judge in W.P.Nos.7805, 7792 and 7803 of 2022 filed by the appellant herein.

2. The appellant is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 (in short, "the TNVAT Act"). They are engaged in the business of wholesale and retail trading of biscuits. According to the appellant, they are regularly submitting their return of income to the respondent. Accordingly, they filed their returns for the assessment years from 2012-2013 to 2014-2015 and paid taxes. The respondent also passed the orders of deemed assessment under Section 22 (2) of the TNVAT Act by accepting the turnover reported by the appellant. Subsequently, the respondent took up the returns for detailed scrutiny under Section 22 (3) of the Act and issued show cause notices dated 24.01.2020, 15.09.2020 and 16.02.2021 under Sections 27(1)(a) of the TNVAT Act, for the assessment years in question, mainly on the ground that the entire accounts of the appellant are required to be verified. In the show cause notices, certain defects were also pointed out by the respondent and the appellant was called upon to submit their explanation. However, no document was filed nor time was sought by the appellant to produce the documents. Therefore, the respondent passed the orders of assessments for the assessment years under consideration viz., 2012-2013, 2013-2014 and 2014-2015 reversing the proposed turnover at Rs.91,28,101/-, Rs.4,40,17,518/- and Rs.5,41,150/- and called upon the appellant to pay taxes thereof at Rs.66,23,909/-, Rs.58,16,473/- and Rs.78,467/- together with penalty of Rs.22,49,983/-, Nil and Rs.1,17,701/- respectively.

3. The appellant further stated that they were under the bona fide belief that the Accountant to whom the matter was entrusted to, would have submitted the documents sought for by the respondent. However, after receipt of the revised assessment orders, it came to light that the said Accountant did not submit the documents in view of the fact that he had underwent an Open Heart Surgery, besides he was inflicted with Covid-19 infection. In the said circumstances, the appellant, enclosing the medical certificates of their Accountant, requested the respondent to review the revised orders of assessment by giving one more opportunity to the appellant to produce the documentary evidence in support of their claim. Finding no response on the same, the appellant preferred the instant writ petitions by invoking Article 226 of the Constitution of India, to issue a Writ of Certiorari to quash the revised orders of assessment dated 04.05.2021, 16.04.2021 and 08.06.2021 for the assessment years under consideration.

4. The learned Judge, by the common order dated 01.04.2022 dismissed the writ petitions filed by the appellant herein, by observing as follows:

"8. As has been rightly pointed out by the learned Government Advocate, it is for the petitioner to approach the appellate authority and when they file an appeal, if there is any delay the same has to be explained, especially on the ground of COVID~19 situation or medical grounds if any, as alleged by the petitioner and that cannot be a reason for this Court to entertain these writ petitions against the impugned orders of assessment.

9. In that view of the matter, these writ petitions are liable to be rejected on the ground that the petitioner has to go before the appellate authority against the orders impugned. Therefore, these writ petitions are dismissed. No costs. However, it is open to the petitioner to approach the appellate authority against the impugned orders, where, if any petition is filed explaining the reasons for the delay ie., COVID~19 situation as well as medical grounds if any, the same w