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2019 (7) TMI 278 - HC - VAT and Sales TaxRectification petition - relevant date of issuance of revision petition - Section 84 of TNVAT Act - date of rectification petition under Section 84 of TNVAT Act has been shown as 11.01.2018. Learned counsel for writ petitioner at the hearing, on instructions submits that this is a typographical error and that the date of rectification petition is 03.04.2019 - HELD THAT - This writ petition is being disposed of with a direction to the sole respondent to dispose of the rectification petition dated 03.04.2019 filed by the writ petitioner within three weeks from the date of receipt of a copy of this order. Petition disposed off.
Issues:
1. Rectification petition under Section 84 of TNVAT Act. 2. Disposal of the rectification petition within a specified time frame. Analysis: The judgment before the Madras High Court revolves around a writ petition concerning a dealer registered under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act). The petitioner had been filing monthly returns and underwent deemed assessment under Section 22(2) of the TNVAT Act. The crux of the matter was a rectification petition filed by the petitioner under Section 84 of the TNVAT Act. Initially, there was a discrepancy in the date of the rectification petition, which was clarified during the hearing to be dated 03.04.2019, instead of 11.01.2018 as erroneously stated. The petitioner requested the respondent to dispose of the rectification petition within a specified time frame. During the proceedings, the petitioner's counsel abridged the prayer, seeking a mandamus for the respondent to address the rectification petition dated 03.04.2019 promptly. The State Counsel, representing the respondent, assured the court that the rectification petition would be resolved within three weeks from the receipt of the court's order. Consequently, the court disposed of the writ petition by directing the respondent to dispose of the rectification petition within the stipulated three-week period from the date of receiving a copy of the court's order. The judgment concluded by stating that the writ petition was disposed of with the specified directions and without any costs, and the connected miscellaneous petition was closed.
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