2011 (1) TMI 1274 - HC - VAT and Sales Tax

Summary

Issues: Challenge to orders rejecting revision petitions under section 54 of the Tamil Nadu Value Added Tax Act, 2006.

Analysis:
The High Court of Madras, in the case involving writ petitions challenging orders rejecting revision petitions under the Tamil Nadu Value Added Tax Act, 2006, directed the petitioner to submit objections to the show-cause notices issued by the Assistant Commissioner within fifteen days. The court emphasized that the petitioner could file objections, including grounds raised in the revision petitions, and the first respondent would consider these objections and pass appropriate orders within four weeks. It was clarified that no recovery proceedings should be initiated against the petitioner until the first respondent passes appropriate orders. The court disposed of the writ petitions without costs and closed the connected miscellaneous petitions.

In a subsequent reference to W.P. Nos. 535 and 536 of 2011, the court decided that no further orders were necessary following the resolution of the issues in W.P. Nos. 533 and 534 of 2011. Consequently, the court closed the writ petitions in W.P. Nos. 535 and 536 of 2011, along with the connected miscellaneous petitions, without imposing any costs.