JUDGMENT (Prayer: Writ Appeals filed under Clause 15 of the Letters Patent against the common order dated 01.04.2022 passed by the learned Judge in W.P. Nos.7805, 7792 and 7803 of 2022.) 1. These Writ Appeals are filed against the common order of dismissal dated 01.04.2022 passed by the learned Judge in W.P.Nos.7805, 7792 and 7803 of 2022 filed by the appellant herein. 2. The appellant is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 (in short, "the TNVAT Act"). They are engaged in the business of wholesale and retail trading of biscuits. According to the appellant, they are regularly submitting their return of income to the respondent. Accordingly, they filed their returns for the assessment years from 2012-2013 to 2014-2015 and paid taxes. The respondent also passed the orders of deemed assessment under Section 22 (2) of the TNVAT Act by accepting the turnover reported by the appellant. Subsequently, the respondent took up the returns for detailed scrutiny under Section 22 (3) of the Act and issued show cause notices dated 24.01.2020, 15.09.2020 and 16.02.2021 under Sections 27(1)(a) of the TNVAT Act, for the assessment years in question, mainly on the ground that the entire accounts of the appellant are required to be verified. In the show cause notices, certain defects were also pointed out by the respondent and the appellant was called upon to submit their explanation. However, no document was filed nor time was sought by the appellant to produce the documents. Therefore, the respondent passed the orders of assessments for the assessment years under consideration viz., 2012-2013, 2013-2014 and 2014-2015 reversing the proposed turnover at Rs.91,28,101/-, Rs.4,40,17,518/- and Rs.5,41,150/- and called upon the appellant to pay taxes thereof at Rs.66,23,909/-, Rs.58,16,473/- and Rs.78,467/- together with penalty of Rs.22,49,983/-, Nil and Rs.1,17,701/- respectively. 3. The appellant further stated that they were under the bona fide belief that the Accountant to whom the matter was entrusted to, would have submitted the documents sought for by the respondent. However, after receipt of the revised assessment orders, it came to light that the said Accountant did not submit the documents in view of the fact that he had underwent an Open Heart Surgery, besides he was inflicted with Covid-19 infection. However, after receipt of the revised assessment orders, it came to light that the said Accountant did not submit the documents in view of the fact that he had underwent an Open Heart Surgery, besides he was inflicted with Covid-19 infection. In the said circumstances, the appellant, enclosing the medical certificates of their Accountant, requested the respondent to review the revised orders of assessment by giving one more opportunity to the appellant to produce the documentary evidence in support of their claim. Finding no response on the same, the appellant preferred the instant writ petitions by invoking Article 226 of the Constitution of India, to issue a Writ of Certiorari to quash the revised orders of assessment dated 04.05.2021, 16.04.2021 and 08.06.2021 for the assessment years under consideration. 4. The learned Judge, by the common order dated 01.04.2022 dismissed the writ petitions filed by the appellant herein, by observing as follows: "8. As has been rightly pointed out by the learned Government Advocate, it is for the petitioner to approach the appellate authority and when they file an appeal, if there is any delay the same has to be explained, especially on the ground of COVID~19 situation or medical grounds if any, as alleged by the petitioner and that cannot be a reason for this Court to entertain these writ petitions against the impugned orders of assessment. 9. In that view of the matter, these writ petitions are liable to be rejected on the ground that the petitioner has to go before the appellate authority against the orders impugned. Therefore, these writ petitions are dismissed. No costs. However, it is open to the petitioner to approach the appellate authority against the impugned orders, where, if any petition is filed explaining the reasons for the delay ie., COVID~19 situation as well as medical grounds if any, the same would be objectively considered by the appellate authority and the same may be decided on merits and in accordance with law. 10. With these observations, all these writ petitions are dismissed. No costs. Consequently, connected miscellaneous petitions are also dismissed...." 5. The learned counsel appearing for the appellant submits that the appellant was ready and willing to produce all the required documents relating to the assessment years under consideration to substantiate their claim and they were under the impression that their Accountant had handed over the same to the respondent. No costs. Consequently, connected miscellaneous petitions are also dismissed...." 5. The learned counsel appearing for the appellant submits that the appellant was ready and willing to produce all the required documents relating to the assessment years under consideration to substantiate their claim and they were under the impression that their Accountant had handed over the same to the respondent. However, only after passing of the revised assessment orders, the appellant came to know that their Accountant did not submit the relevant documentary evidence, due to his health issues. Thus, the nonsubmission of the documents by the appellant to the respondent is neither wilful nor wanton. It is also submitted that the appellant has now, engaged a new accountant and taken steps to comply with the defects pointed out by the respondent. Therefore, if an opportunity is given to the appellant, they will be in a position to satisfy the respondent with regard to the genuineness of the claim made by them. To that extent, the learned counsel prayed for allowing the writ appeals by setting aside the order impugned herein. 6. On the above contentions, the learned Government Advocate appearing for the respondent would submit that the orders, which were impugned in the writ petitions, are appealable orders and therefore, the appellant must be relegated to approach the Appellate Authority by filing statutory appeals. When an alternative statutory remedy is available, the appellant ought to have availed such an opportunity, instead of filing the writ petitions under Article 226 of the Constitution. Therefore, according to the learned counsel, there is no infirmity or illegality in the order passed by the learned Judge in dismissing the writ petitions and the same warrants no interference by this court. 7. We have heard the learned counsel for both sides and perused the materials placed on record. 8. Earlier, the respondent passed the revised orders of assessment and the same were subjected to challenge before the Appellate Authority, who in turn, allowed the appeals and remanded the matters to the respondent for fresh consideration. Thereafter, notices were issued by the respondent, but the appellant did not respond to the respondent. Thereafter, the respondent passed the revised orders of assessment dated 04.05.2021, 16.04.2021 and 08.06.2021, for the assessment years in question, which were impugned in the writ petitions filed by the appellant. 9. Thereafter, notices were issued by the respondent, but the appellant did not respond to the respondent. Thereafter, the respondent passed the revised orders of assessment dated 04.05.2021, 16.04.2021 and 08.06.2021, for the assessment years in question, which were impugned in the writ petitions filed by the appellant. 9. It is evident from the revised orders of assessment that though the notices were received, the appellant has not filed their reply or any supporting documents to substantiate their claim, which compelled the assessing officer to confirm the earlier revised orders of assessment. The reasons adduced by the appellant for non-submission of the documents are that on receipt of the notices for re-assessment, they had entrusted the matter to their Accountant, who was not in a position to submit the documentary evidence, as he had contracted Covid-19 infection and hospitalised, which fact was not aware of the appellant. When the same was brought to the notice of the respondent and an opportunity was requested for production of the documentary evidence by the appellant, the respondent refused to accept the same and passed the revised orders of assessment. The said orders were also confirmed by the learned Judge, by dismissing the writ petitions on the ground of availability of alternative appeal remedy to the appellant. 10. Having regard to the above facts and circumstances of the case and having regard to the explanation given by the learned counsel for the appellant for non-submission of the documentary evidence before the respondent at the time of reassessment proceedings, which appear to be reasonable, this Court, to meet the ends of justice, is inclined to grant one more opportunity to the appellant to substantiate their claim by producing the required documentary evidence to the respondent, for which, there is no serious objection on the side of the respondent. 11. Accordingly, the order impugned in this writ appeal and the revised orders of assessment, which were impugned in the writ petitions, are set aside and the matters are remanded to the respondent for fresh consideration. The appellant is directed to produce the documentary evidence to substantiate their claim to the respondent on 15.09.2022. On receipt of the same, the respondent is directed to consider the matter afresh and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of hearing to the appellant, within a period of six weeks therefrom. The appellant is directed to produce the documentary evidence to substantiate their claim to the respondent on 15.09.2022. On receipt of the same, the respondent is directed to consider the matter afresh and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of hearing to the appellant, within a period of six weeks therefrom. In the event of failure on the part of the appellant in complying with the said direction, the revised orders of assessment passed by the respondent, which were impugned in the writ petitions, shall stand restored. 12. All the Writ Appeals stand disposed of in the above terms. No costs. Consequently, the connected miscellaneous petitions stand closed.