IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :10.07.2018

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM

W.P.No.17066 to 17069 of 2018

and

W.M.P.Nos.20314 to 20316 of 2018

Amaravathi Exports Pvt.Ltd.,

Represented by its Director,

R.V.M.K.Prasad,

54, First Avenue, Sasthri Nagar,

Adayar, Chennai – 20.

..Petitioner in all W.Ps

vs

The Commercial Tax Officer,

Adyar Assessment Circle,

46, Greenways Road,

Chennai – 28.

.. Respondent in all W.Ps

Prayer in W.P.No.17066 of 2018: Writ Petition filed under

Article 226 of the Constitution of India praying to issue a Writ

of Certiorarified Mandamus, to call for the records of the

impugned proceedings of the Respondent in TIN 33120963090/2012-

13 dated 19.09.2016 and quash the same under Article 226 of the

Constitution of India and direct the respondent to pass

appropriate orders on the petition dated 8.06.2018.

Prayer in W.P.No.17067 of 2018: Writ Petition filed under

Article 226 of the Constitution of India praying to issue a Writ

of Certiorarified Mandamus, to call for the records of the

impugned proceedings of the Respondent in TIN 33120963090/2013-

14 dated 11.01.2017 and quash the same under Article 226 of the

Constitution of India and direct the respondent to pass

appropriate orders on the petition dated 8.06.2018.

Prayer in W.P.No.17068 of 2018: Writ Petition filed under

Article 226 of the Constitution of India praying to issue a Writ

of Certiorarified Mandamus, to call for the records of the

impugned proceedings of the Respondent in TIN 33120963090/2014-

15 dated 21.10.2016 and quash the same under Article 226 of the

Constitution of India and direct the respondent to pass

appropriate orders on the petition dated 8.06.2018.

Prayer in W.P.No.17069 of 2018: Writ Petition filed under

Article 226 of the Constitution of India praying to issue a Writ

https://hcservices.ecourts.gov.in/hcservices/

of Certiorarified Mandamus, to call for the records of the

impugned proceedings of the Respondent in TIN 33120963090/2012-

13 to 2014-15 dated 12.06.2018 and quash the same under Article

226 of the Constitution of India.

For Petitioner : Mr.R.Kumar(in all W.Ps)

For Respondent : Mrs.G.Dhanamadhri

Government Advocate(Taxes)

(in all W.Ps)

C O M M O N O R D E R

The revised orders passed by the Commercial Tax Officer

under Section 27 of the Tamil Nadu Value Added Tax Act, 2006

(hereinafter referred to as “the TNVAT Act”) are under challenge

in these writ petitions.

2.The learned counsel appearing on behalf of the writ

petitioner vehemently contended that the very issuance of the

order passed by the respondent is untenable in view of the fact

that the revision is uncalled for and the assessment was already

accepted and all further proceedings were dropped. Therefore,

the very initiation of proceedings under Section 7 for revision

is unsustainable.

3.The learned counsel for the petitioner further submitted

that the writ petitioner had already submitted all his

objections and required documents for the purpose of considering

his case and further, the input tax was also reversed as far as

the petitioner is concerned. Under these circumstances, the

order deserves to be scrapped.

4.The learned Government Advocate appearing on behalf of the

respondent opposed the contention by stating that the authority

competent is empowered to take up the revision of the orders

already passed and the impugned order is one such wherein

certain discrepancies were found in assessment and accordingly,

the matter was taken up by way of revision and after affording

an opportunity to the writ petitioner to submit his

explanation/objections, the revised orders were passed by the

competent

authority

in

proceedings

dated

19.09.2016,11.01.2017,21.10.2016, 12.06.2018.

5.When this Court asked the question with the learned

counse