Judgment 1. Heard the learned counsel appearing for the petitioner, as well as the learned Government Advocate (Taxes) appearing on behalf of the respondent. 2. At this stage of the hearing of the writ petition, the main contention of the learned counsel appearing on behalf of the petitioner is that the respondent had passed the impugned Revision of Assessment order without giving an opportunity to the petitioner to furnish the relevant documents, to support the claims made by the petitioner, in the objections filed by it to the Revision of Assessment notices issued by the respondent, under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the learned counsel appearing on behalf of the petitioner had submitted that the impugned order passed by the respondent may be set aside and the matter may be remitted back to the respondent to pass fresh Revision of Assessment order, after giving an opportunity to the petitioner to furnish the relevant records, to substantiate its claims made in the objections filed by it to the notices issued for Revision of Assessment, under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. 3. The learned counsel appearing on behalf of the respondent had submitted that the petitioner had not filed the relevant documents, along with the objections filed by it, to substantiate its claims. Therefore, the respondent had passed the impugned Revision of Assessment order, based on the objections filed by the petitioner. 4. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondent and on a perusal of the records available, this Court finds it appropriate to set aside the impugned order passed by the respondent. Hence, the impugned order, dated 30.06.2012, is set aside and the matter is remitted back to the respondent to pass a fresh Revision of Assessment order, based on the notices issued to the petitioner, under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 and by taking into consideration the objections already filed by the petitioner, to the said notices, and the relevant records to be filed by the petitioner and after giving an opportunity of personal hearing to the petitioner. 5. 5. It is made clear that the petitioner shall furnish the relevant records before the respondent, within a period of four weeks from the date of receipt of a copy of this order. On receipt of such records, the respondent shall consider the same and pass appropriate orders thereon as directed by this Court as expeditiously as possible. The writ petitions are ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed.