This writ petition challenges an order of assessment passed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 dated 31.05.2019 for the period 2013-14. The petitioner is a proprietor and a dealer in Cement and Blue Metal. When asked to explain and justify the delay in approaching this Court, medical records have been filed to the effect that the petitioner's son was hospitalised for cancer since 22.03.2019 and is undergoing chemotherapy and the petitioner has thus not been in a position to attend to business matters in the interim.

2. I find sufficient cause and justification for the dealy. In any event for the delay occassioned between 15.03.2020 to 31.01.2021, the Supreme Court, taking note of the Corona pandemic, has extended the limitation for filing of statutory appeals.

3. On merits, the impugned assessment is based on alleged mismatch between the annexure in the selling dealers returns and the Computer Genertated MIS Report for which a notice appears to have been issued on 24.08.2018. The annexures to the notice at column no.5, set out the dates of inovices of the transactions in question as '1900-01-01'. That apart, the impugned order has been passed on 31.05.2019 based solely upon notice dated

24.08.2018, and without affording any personal hearing.

4. The Commissioner, Commercial Taxes has issued Circular bearing no.3 of 2019 dated 18.01.2019, to the effect that assessments involving the question of mismatch based on the website of the Department be kept in abeyance till such time a suitable mechanism is put in place for exchange of information between the assessing officers of the selling and purchasing dealers.

5. In the light of the aforesaid discussion, this writ petition is held to be maintainable as the delay in filing of the writ petition is justified, the impugned order is set aside and the writ petition allowed. Let the matter be revived once the mechanism as stated in paragraph 3 above, is finalized. Connected miscellaneous petition is closed. No costs.

09.02.2021 ska Index: Yes/No Speaking/Non speaking order Note: Registry is directed to return the original impugned order to the petitioner.

To The State Tax Officer Vandhavasi Assessment circle No.43R-1 Sanathi New street Vandhavasi-604408.

DR. ANITA SUMANTH, J.

ska and WMP. Nos.22332 of 2020

09.02.2021