Judgment :- 1. Heard the learned counsels appearing for the parties concerned. 2. The main contention of the learned counsel appearing for the petitioner is that the second respondent had passed the impugned order, dated 25.6.2012, without considering the relevant provisions of law, including the Rule 10 (6)(b)(ii)(C) of the Tamil Nadu Value Added Tax Rules, 2007. Therefore, the impugned order of the second respondent, dated 25.6.2012, is liable to be set aside. 3. Per contra, the learned counsel appearing for the respondents had submitted that, inspite of the notice, dated 17.5.2012, having been issued, relating to the assessment year 2008-09, no objections had been filed on behalf of the petitioner. Based on the irregularities noticed in the Field Audit, the second respondent had passed the order, dated 25.6.2012. 4. In view of the above submissions made by the learned counsels appearing for the petitioner and the respondents and on a perusal of the records, this Court finds that the second respondent had passed the impugned order, dated 25.6.2012, without taking into consideration the relevant provisions of the law, including Rule 10 (6)(b)(ii)(C) of the Tamil Nadu Value Added Tax Rules, 2007. It is also noticed that no objections had been filed by the petitioner to the notice issued by the second respondent, dated 17.5.2012, for the assessment year 2008-09. 5. In such circumstances, the impugned order of the second respondent, dated 25.6.2012, is set aside. It is open to the petitioner to file its objections to the notice, dated 17.5.2012, issued by the second respondent, in respect of the assessment year 2008-09, within a period of two weeks from the date of receipt of a copy of this order. On receipt of the objections to be filed by the petitioner, the second respondent shall consider the same and pass appropriate orders thereon, in view of the relevant provisions of law, after giving an opportunity of hearing to the petitioner, within a period of four weeks from the date of receipt of a copy of the objections. The writ petition is disposed of accordingly. No costs. Connected M.P.No.1 of 2012 is closed.