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2021 (3) TMI 1307 - HC - VAT and Sales TaxValidity of assessment order - Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- A point raised in the order of assessment is that, with the resignation of the one of the two directors of the company, it stands automatically dissolved. Even assuming that this point was not put to the petitioner earlier, as the aforesaid observation is only incidental and merely to support the conclusion of the officer that the PG Renewables Pvt. Ltd. was not functioning or transacting during the period in question. The conclusion in the order of assessment is to the effect that has not produced any material in support of its contentions either by way of receipts or contemporaneous material. This is a question of fact. There are no o legal flaw or fallacy in the impugned order warranting interference under Article 226 of the Constitution of India - petition dismissed.
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