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2018 (12) TMI 1911 - HC - VAT and Sales TaxCalling for the records on the file of the fourth respondent - vires of notification issued by the Government of Tamil Nadu in G.O.Ms.No.149 dated 12.10.2009 - HELD THAT - The petitioner has to approach the revisional authority and seek remedy under Section 57 of the TNVAT Act - It is open to the Writ Petitioner to file revision petition before the revisional authority within a period of three weeks from the date of receipt of a copy of this order. If such revision petition is filed the revisional authority shall consider the said revision petition and pass appropriate orders on merits and in accordance with law and by also taking note of the order already passed by the Joint Commissioner (CT) Salem dated 05.06.2010. Taking note of the order of interim stay the impugned order shall be kept in abeyance till the decision is taken by the revisional authority in the event of the petitioner filing the said revision petition within the said time - Petition disposed off.
Issues:
1. Challenge to demand notice issued by the fourth respondent. 2. Jurisdiction of the High Court in the matter. 3. Alternative remedy under Section 68/69 of the Tamil Nadu Value Added Tax Act (TNVAT Act). 4. Direction to approach the revisional authority for remedy under Section 57 of the TNVAT Act. 5. Interim stay granted by the High Court. Analysis: The Writ Petition was filed to challenge the demand notice issued by the fourth respondent, contending that it was contrary to the notification issued by the Government of Tamil Nadu and the order passed by the revisional authority. The petitioner's consignment had been detained and later released on payment of 50% of the demand amount. The Government Advocate argued that the petitioner should have first approached the revisional authority under Section 68/69 of the TNVAT Act to address the factual dispute. The Court agreed with this submission, directing the petitioner to file a revision petition before the revisional authority within three weeks. The revisional authority was instructed to consider the petition, taking into account the previous order passed by the Joint Commissioner (CT) Salem. The Court emphasized that pending the Writ Petition, the impugned order would be kept in abeyance due to the interim stay obtained by the petitioner. It was clarified that the petitioner must file the revision petition within the specified time frame for this provision to apply. Ultimately, the Writ Petition was disposed of with the mentioned directions, and no costs were imposed. The connected Miscellaneous Petition was also closed as a consequence of the judgment.
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