COMMON ORDER

In all these Writ Petitions, the relief sought for is to quash the surprise inspection reports submitted without jurisdiction and the authority of law and further, direct the 3rd respondent not to implement or use the inspection results against the petitioners for the purpose of assessment/re-

assessment.

2.The common issue raised in all these writ petitions is that the Assessing Officer has erroneously applied the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as “the TNVAT Act”) and passed the assessment orders which resulted exercise of jurisdiction erroneously and thus, the petitioner is constrained to move these writ petitions.

3.The learned counsel appearing on behalf of the writ petitioners in order to substantiate the grounds, solicited the attention of this Court with reference to Section 19 of the TNVAT Act and fairly submitted that an amendment was issued in the Tamil Nadu Act, 13 of 2015 with effect from 29.01.2016, and the said amendment cannot be applied as far as the impugned assessment orders in these writ petitions are concerned and the assessment orders are to be passed considering the post-amendment carried out under Sec