Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that even before the passing of the original assessment order, based on the returns filed by the petitioner, for the assessment year 2006-2007, the impugned revised assessment order had been passed. As such, it is clear that the respondent had not followed the procedures prescribed, under Section 27 of the Tamilnadu Value Added Tax Act, 2006, for the revision of the assessment. 3. The learned Government Advocate appearing on behalf of the respondents have not refuted the said submission made by the learned counsel appearing on behalf of the petitioner. 4. In such circumstances, this Court finds it fit to set aside the impugned order of the respondent, dated 15.12.2011, making it clear that it would be open to the respondent to pass an original assessment order, as per Section 22 of the Tamilnadu Value Added Tax Act, 2006, based on the returns filed by the petitioner, for the assessment year 2006-2007. Thereafter, it would be open to the respondent to pass a revised assessment order, if the respondent finds it necessary, as per the provisions of Section 27 of the said Act, by following the procedures prescribed therein. The writ petition is ordered, accordingly. Consequently, connected miscellaneous petition is closed. No costs.