ORDER

This writ petition is filed challenging the assessment order dated

30.12.2013 passed by the Assistant Commissioner (CT), Thiyagaraya Nagar (East) Assessment Circle for the assessment year 2012-13.

2. The issue raised in this writ petition 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 order which resulted exercise of jurisdiction erroneously and thus, the petitioner is contrained to move this writ petition.

3. The learned counsel for the petitioner made a submission that the case on hand is a fit case for remand to the original authority for appeal. It is contended that the impugned order has been passed without considering the fact that the law on the subject is settled.

4.The learned counsel for the petitioner reiterated that in this case, the assessment year is falling prior to the amendment on 29.01.2016 and therefore, the pre-amended provision under Section 19 for an input tax credit is to be considered for the purpose of passing an assessment order. Pre-amendment provision under Section 19 enumerates that “there shall be input tax credit o