2020 (11) TMI 394 - HC - VAT and Sales Tax

Permission for withdrawal of petition - alternative remedy of appeal - TNVAT Act - HELD THAT - When it is pointed out that the Petitioner has got an effective alternative remedy to prefer appeal against that order under Section 51 of TNVAT Act, within a period of 30 days from the date of its receipt before the jurisdictional Appellate Authority as mentioned in the note in the impugned order itself, Learned Counsel for the Petitioner seeks permission of this Court to withdraw the Writ Petition with liberty to resort to the aforesaid procedure. He has sent a confirmatory e-mail dated 06.10.2020 to that effect, which is placed on record. The Writ Petition is dismissed as withdrawn granting such liberty.

Summary

Issues: Challenge to order determining liability under TNVAT Act for the year 2010-11.

In this case, the Writ Petition challenges an order passed by the First Respondent under the Tamil Nadu Value Added Tax Act, 2006, determining the liability for the year 2010-11. The Petitioner received a copy of the order on 09.07.2014. The Petitioner was informed about the availability of an alternative remedy to appeal against the order under Section 51 of the TNVAT Act within 30 days from the receipt of the order. The Petitioner sought permission to withdraw the Writ Petition to pursue the appellate procedure, which was granted by the Court. The Petitioner confirmed this intention via email dated 06.10.2020. Consequently, the Writ Petition was dismissed as withdrawn, with liberty granted to avail the appellate remedy. The Court clarified that the period from the date of filing the Writ Petition until the certified copy of the order is ready by the Registry shall be excluded for the purpose of calculating the limitation period for availing the appellate remedy. The connected Miscellaneous Petition was closed, and no costs were awarded in this matter.