The petitioner is the Proprietor of a Concern in the name and style of M/s.Three Star Maligai at Dindigul and the said Concern, is registered on the file of the second respondent in TIN33475241325. During the year 2014-2015, the second respondent passed an originalcum-self assessment order on 31.10.2015 by accepting the returns submitted by the petitioner under Section 22(2) of the Tamil Nadu Value Added Tax Act. While so, the second respondent issued summons in Form PP dated 28.09.2018, 19.11.2018 and 06.12.2018, to produce the accounts for verification. Since the petitioner's son was in serious health condition, at that time, the petitioner was not able to produce the accounts before the second respondent for verification. The petitioner has also produced the death certificate of his son to explain the reason for non-production of his accounts before the second respondent at the relevant point of time. However, the second respondent issued a pre-revision notice dated 29.04.2019 and thereafter, the impugned order has been passed on 31.05.2019 and subsequently, based on the impugned order, demand notice has also been issued by the second respondent on 04.11.2019. Hence, this writ petition.
