Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner and the learned Additional Government Pleader (Tax) appearing on behalf of the respondents. 2. At this stage of the hearing of the writ petition, the learned Additional Government Pleader (Tax) appearing on behalf of the respondent had submitted that an efficacious alternative remedy is available to the petitioner to challenge the impugned orders, under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. 3. The main contention raised on behalf of the petitioner is that eventhough returns had been filed by the petitioner for the respective assessment years, the respondent had wrongly arrived at the conclusion that no returns had been filed by the petitioner, in time. However, the petitioner has not shown sufficient cause or reason for this Court to accept such a contention, at this stage. Hence, the writ petitions stand dismissed. However, it is made clear that it would be open to the petitioner to raise all the available objections against the impugned orders, by availing the appeal remedy, before the appropriate authority, as per Section 51 of the Tamil Nadu Value Added Tax Act, 2006, including the claim that the petitioner had filed the returns for the respective assessment years, in time. The petitioner is permitted to file the appeals, within a period of 15 days from the date of receipt of a copy of this order. No costs. Consequently, connected Miscellaneous petitions are closed.