O R D E R

The petitioner is a company and an assessee for the purposes of sales tax on the files of the respondent/assessing officer. The petitioner challenges order of assessment dated 30.11.2019 for the period 2011-12 passed in terms of Section 27 of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') invoking the provisions for revision under Section 27 of the Act. 2. The sequence of dates and events that have transpired in the matter are as follows:

(i) Initially, monthly returns filed by the petitioner were not taken up for scrutiny and hence no order under Section 22(4) had been passed. An order of assessment is hence deemed to have been passed on 30.06.2012.

(ii) While this is so, there was an inspection in the premises of the peitioner on 27.05.2016, pursuant to which the Assessing Authority took the matter up for revision of assessment.

(iii) The first notice issued in this case is dated 16.02.2018 and calls upon the petitioner to show cause why reversal of input tax credit (ITC) not be effected in terms of Section 19(5)(c) of the Act as well as 19(5)(a) in respect of the exempted sales.

(iv) Objections were called for and the petitioner on 22.02.2018 contested both the