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2021 (5) TMI 560 - HC - VAT and Sales TaxRectification of mistake - levy of tax - cash discount received and commission received - HELD THAT - Considering the fact that skeleton and sketchy order came to be passed by the respondent, the petitioner filed an application for rectification of the impugned order dated 28.03.2016 before the respondent on 15.04.2016 by way of abundant caution by invoking the power to rectify the order under Section 84 of the VAT Act and thereafter filed the present writ petition. There are no purpose in keeping the writ petition pending. Considering the fact that the petitioner has filed a rectification application under Section 84 of the TNVAT Act, 2006, it is directed that the respondent to dispose the same on merits in accordance with law - petition disposed off.
Issues:
Challenge to impugned order determining taxable turnover and tax due based on Form-WW verification. Analysis: The petitioner challenged the impugned order dated 28.03.2016, which determined the taxable turnover as ?18,37,435 and the tax due as ?2,66,428. The order followed a notice dated 14.01.2016, which proposed including amounts received as other income and discounts received by the petitioner under the VAT Act for the year 2013-2014. The petitioner responded to the notice, stating that the cash discount and commission received were not connected with sales and hence not liable for TNVAT provisions. The impugned order was passed based on this response. Subsequently, the petitioner filed an application for rectification of the order under Section 84 of the VAT Act, seeking a proper disposal of the matter. The court directed the respondent to dispose of the rectification application on merits within three months and ordered to maintain status quo on recovery during this period. The petitioner was granted liberty to submit additional grounds and documents for rectification purposes. In conclusion, the writ petition was disposed of with the direction to the respondent to pass appropriate orders on the rectification application filed by the petitioner within three months, maintaining status quo on recovery. The petitioner was allowed to submit additional grounds and documents in support of the rectification request.
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