Judgment 1. The petitioner seeks for issuance of a Writ of Certiorarified Mandamus, to quash the order of Assessment dated 10.06.2013 and to direct the respondent to consider the revised returns and application filed by the petitioner under Section 84 of the Tamil Nadu Value Added Tax Act 2006 (in short “TNVAT”), for the assessment year 2011-12 and pass fresh assessment orders. 2. The petitioner is a registered dealer on the file of the respondent, both under the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act. A notice dated 31.01.2013 was issued to the petitioner stating that on scrutiny of the monthly returns of the petitioner with reference to Form 8 Register extract reveals that they had not disclosed certain inter-state purchases in Annexure I. Therefore, the respondent proposed to treat the same as purchase omission and to arrive at a sale value on the suppression. Accordingly, the respondent proposed to assess the turnover of Rs.22,67,344/- at 14.5% being sales suppression and also proposed to levy penalty under Section 27(3) of the Act at appropriate rate. The petitioner was permitted to file objections. However, the petitioner did not file any objections and the respondent confirmed the proposal under notice and passed the Assessment Order dated 10.06.2013, which is impugned in the writ petition. 3. Thereafter, the petitioner has filed an application under Section 84 & 85 of TNVAT Act requesting for revision of the assessment. In the said application it has been stated that in the year 2011-2012 they found certain discrepancies while filing return and the same was corrected and revised return filed. It was stated by the petitioner that during the revised return, the petitioner found that they need to pay amount to the Sales Tax Department for the months of April and July 2011, viz., Rs.1,215/- and Rs.2,854/- respectively. The petitioner remitted the said amounts by means of cheques along with the Application under Section 84 & 85 of the Act. 4. By consent of both parties, the writ petition is disposed of at the stage of admission itself. 5. It is submitted by learned counsel for the petitioner that since documents were not produced before the Assessing Officer, the assessment has been completed but now the petitioner is in possession of Form-C declaration and he will be in a position to submit all the documents, if an opportunity is granted. 5. It is submitted by learned counsel for the petitioner that since documents were not produced before the Assessing Officer, the assessment has been completed but now the petitioner is in possession of Form-C declaration and he will be in a position to submit all the documents, if an opportunity is granted. It is to be noted that while filing the Petition under Section 84 & 85 of TNVAT Act, the petitioner has enclosed cheques for Rs.1,215/- and Rs.2,854/- totalling Rs.4,069 towards the net VAT tax payable for the months of April and July 2011 and the said cheques have been encashed by the respondent. However, the petition under Section 84 of the Act is still pending. In the light of the fact that order has been passed only on account of non-production of records which is available with the petitioner at this juncture, this Court is of the view that an opportunity should be provided to the petitioner to submit the records. 6. Accordingly, the Writ Petition is allowed and the matter is remitted back to the respondent for fresh consideration. The respondent shall take on file the application filed by the petitioner under Section 84 of TNVAT Act dated 28.02.2014 and permit the petitioner to produce the documents in support of his claim and after affording an opportunity for personal hearing, the respondent shall pass orders on merits, within a period of three months from the date of receipt of a copy of this order. 7. It is brought to the notice of this Court that pursuant to the interim order granted by this Court on 07.07.2014, the petitioner has deposited 25% of the amount with the respondent. 8. In the light of the above direction, the said deposit shall remain with the respondent and shall abide by the fresh orders to be passed by the respondent in terms of the above direction. No costs. Consequently, the connected Miscellaneous Petition is closed.