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2024 (6) TMI 752 - HC - VAT and Sales TaxIssues involved: The judgment involves a Writ Petition seeking a Writ of Mandamus for rectifying errors in an order related to tax assessments and refunds. Details of the judgment: 1. Issue of Rectification of Error in Tax Assessment Order: - The petitioner filed a Writ Petition seeking a Writ of Mandamus to rectify an error in an order related to tax assessments and refunds. - The petitioner had earlier suffered an adverse order regarding the reversal of input tax credit, which was subsequently appealed. - The Appellate Deputy Commissioner allowed the appeal in part, setting aside the reversal of input tax credit on manufacturing exempted goods. - The petitioner voluntarily reversed a sum of Rs. 19,77,475 and sought a refund based on the appellate order. 2. Compliance with Court Orders and Appellate Decisions: - The petitioner filed a representation under Section 84 of the TNVAT Act, 2006, seeking rectification of errors in the respondent's order. - The respondent's order dated 18.03.2021 granted relief only for a lesser amount, not considering the amount voluntarily reversed by the petitioner. - The Court directed the respondent to comply with the previous order and pass appropriate orders on the petitioner's representation within three months. 3. Legal Compliance and Finality of Appellate Decisions: - The Court noted that the order of the Appellate Deputy Commissioner had attained finality and should have been complied with. - The respondent's conduct was deemed a violation of legal principles, citing a Supreme Court decision. - The respondent's further appeal was dismissed, and the pending appeal before the Court was considered time-barred. 4. Direction for Compliance and Refund: - The Court directed the respondent to consider and pass appropriate orders on the petitioner's representation within three months and refund any available amount to the petitioner. - The order was to be passed without prejudice to the respondent's rights in the proposed appeal before the Court. In conclusion, the Writ Petition was allowed with the direction for the respondent to comply with the appellate decision and rectify the errors in the tax assessment order within a specified timeframe.
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