Judgment :- 1. At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioners had submitted that it would suffice, if the impugned revised assessment orders, dated 23.12.2011 and 26.12.2011, passed by the respondent, are set aside and the matters are remitted back to the respondent for passing fresh revised assessment orders, under Section 27 of the Tamil Nadu Value Added Tax Act, 2006, after giving an opportunity to the petitioner to raise the necessary objections, if any, within a specified period. 2. The learned counsel appearing for the respondent has no objection for this Court passing such an order. 3. Hence, the impugned assessment orders, dated 23.12.2011 and 26.12.2011, passed by the respondent, are set aside and the matters are remitted back to the respondent to pass fresh revised assessment orders, on merits and in accordance with law, after giving an opportunity to the petitioners to file their objections, if any. The petitioners shall file their objections, within three weeks from the date of receipt of a copy of this order. On receipt of such objections, the respondent shall consider the same and pass fresh assessment orders thereon, on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioners, within a period of four weeks thereafter. The writ petitions are disposed of accordingly. No costs. Connected M.P.Nos.1 of 2012 are closed.