Section 48A(2) in Tamil Nadu Value Added Tax Act, 2006
(2)No application shall be entertained where the question raised in the application,-(i)is already pending before any appellate or revising authority of the department or Appellate Tribunal or any Court; or(ii)relates to an issue which is designed apparently for avoidance of tax :Provided that no application shall be rejected under this sub-section without giving the applicant a reasonable opportunity of being heard and where the application is rejected, reasons for such rejection, shall be recorded in the order:
