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2016 (2) TMI 1330 - HC - VAT and Sales TaxSeeking to consider the Rectification Petitions - petitioner filed petitions under Section 84 of the TNVAT Act to revise the order and till date no orders have been passed - HELD THAT - The respondent are directed to consider the petitions dated 22.12.2015 filed by the petitioner and pass orders on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order. It is needless to say that the respondent shall not proceed further in the matter till orders are passed in the Section 84 petitions. The Writ Petitions are disposed of.
Issues:
Petitioner seeking writ of mandamus to direct respondent to consider Rectification Petitions under Section 84 of TANVAT Act, 2006 and revise previous orders. Analysis: The petitioner filed Writ Petitions to compel the respondent to consider Rectification Petitions dated 22.12.2015 under Section 84 of the TANVAT Act and revise the orders dated 30.11.2015 for TIN No.33532183658/2010-11 and TIN No.33532183658/2011-2012, providing an opportunity for a hearing within a specified time frame. Both Writ Petitions involved the same issues, leading to a joint consideration by the court. The petitioner argued that despite filing the petitions for revision, no action had been taken by the respondent. Instead, the respondent issued a notice on 12.01.2016 demanding immediate tax and penalty payment, causing potential irreparable loss and hardship to the petitioner. In response, the learned Additional Government Pleader (Tax) representing the respondent agreed that the Rectification Petitions should be reviewed, and orders should be passed in accordance with the law after hearing the petitioner. Considering the arguments from both sides, the court directed the respondent to evaluate the petitions filed on 22.12.2015 by the petitioner and issue orders based on merits and legal provisions within four weeks from the receipt of the court's order. The court explicitly instructed the respondent not to proceed further in the matter until the Section 84 petitions were resolved. Subsequently, the Writ Petitions were disposed of without any costs, and the related miscellaneous petitions were closed, bringing the legal proceedings to a conclusion.
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