2020 (12) TMI 1264 - HC - VAT and Sales Tax

Permission to withdraw the petition - availability of effective alternative remedy to challenge the impugned order by way of revision under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT - These Writ Petitions are dismissed as withdrawn with liberty to resort to the required procedure. It is made clear that for the purpose of reckoning limitation for availing the aforesaid remedy, the period from the date of filing of the Writ Petition, viz., 22.11.2018, till the date on which the certified copy of this order is made ready by the Registry, shall be excluded.

Summary

Issues:
Petitioner seeking to challenge an order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006.

Analysis:
The judgment delivered by the High Court of Madras involved the consideration of a petition where the Petitioner sought to challenge an order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The court noted that the Respondent pointed out that the Petitioner had an alternative remedy to challenge the impugned order through revision under Section 84 of the Act before the Revisional Authority. In response, the Learned Counsel for the Petitioner sought permission to withdraw the Writ Petitions with liberty to pursue the revisional remedy. The Petitioner filed a memo to that effect, which was placed on record.

The court, after considering the submissions and perusing the materials on record along with the pleadings of the parties, granted permission for the withdrawal of the Writ Petitions with liberty to resort to the revisional remedy under Section 84 of the Act. Consequently, the court dismissed the Writ Petitions as withdrawn, with the specific clarification that the period from the date of filing the Writ Petition until the date when the certified copy of the order is made ready by the Registry shall be excluded for the purpose of reckoning the limitation for availing the revisional remedy. The judgment also mentioned the closure of the connected Miscellaneous Petition, with no costs imposed on either party.

In conclusion, the High Court of Madras allowed the Petitioner to withdraw the Writ Petitions with liberty to challenge the impugned order through the revisional remedy provided under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The judgment ensured that the limitation period for availing the revisional remedy would be calculated excluding the time from the filing of the Writ Petition until the certified copy of the order is made ready by the Registry.