ORDER

The relief sought for in this Writ Petition is to quash the surprise inspection report submitted without jurisdiction and the authority of law and further, direct the 3rd respondent not to implement or use the inspection results against the petitioner for the purpose of assessment/re-assessment.

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 constrained to move this writ petition.

3. The learned counsel appearing on behalf of the writ petitioner fairly made a submission that the assessment order is to be passed considering the post-amendment carried out under Section 19 in Tamil Nadu VAT Act 13 of 2015 dated 29.01.2016.

4. The learned counsel for the petitioner reiterated that 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 in Se