Judgment :- 1. Heard the learned counsel appearing for the petitioner, as well as the learned Government Advocate for taxes, appearing on behalf of the respondents. 2. At this stage of the hearing of the writ petition, the learned Government Advocate (Tax) appearing on behalf of the respondents had pointed out that it will be open to the petitioner to challenge the impugned proceedings of the first respondent, dated 19.07.2012, before the Joint Commissioner of Commercial Taxes, by way of revision, under Section 54 of the Tamil Nadu Value Added Tax Act, 2006. 3. In view of the said submission made by the learned Government Advocate (Tax), appearing on behalf of the respondents, the writ petition stands dismissed. However, the petitioner is permitted to file a revision petition, before the authority concerned, as per Section 54 of the Tamil Nadu Value Added Tax Act, 2006, raising all the grounds available to it, as per law, including the grounds raised by the petitioner in the present writ petition, within a period of two weeks from the date of receipt of a copy of this order. On such revision petition being filed by the petitioner, the authority concerned may consider the same and pass an appropriate order thereon, as expeditiously as possible. No costs. 4. The Registry is directed to return the original impugned order of the first respondent, dated 19.07.2012, to the learned counsel for the petitioner.