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2022 (5) TMI 199 - HC - VAT and Sales TaxMaintainability of petition - deemed assessment - large scale purchase omissions - Section 27 of TNVAT Act - HELD THAT:- In the case on hand, the writ petitioner has approached this Court nearly two years after the impugned order. The impugned order is dated 14.01.2020, it has admittedly been served on the writ petitioner in February 2020 (though the exact date is not readily available with the learned counsel) but the writ petition has been filed only on 04.01.2022. This delay remains unexplained (other than faintly saying that there was Corana Virus pandemic). This is hardly an explanation as the Court continued to function over the last two years in virtual, hybrid and some time personal modes also. This Court is also of the considered view that a tax liability case cannot be kept lingering in the first tier before assessing officer when a writ is filed two years post impugned order and when delay remains unexplained. The sequitur is captioned writ petition fails and the same is dismissed.
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