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TMI Blog2016 (3) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... password was given belatedly was not considered in such rectification order passed under Section 84 - Held that:- it is true that there is a remedy of revision. But, a revisional remedy is not exactly equivalent to an appellate remedy. The questions Whether the appellant was given password to enable them to file a return online only belatedly and whether it was not allowed to file manual returns a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Haribabu, learned Additional Government Pleader (Taxes) for the respondent. 3. The assessee/appellant applied for registration in February 2014 under the Tamil Nadu Value Added Tax Act, 2006. The certificate of registration was received on 10.4.2014. The password to enable the appellant to receive on-line assessment was given, according to the appellant, on 30.6.2014. 4. Therefore, the input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manual returns and the question as to whether the password was given belatedly, were not considered in the said order of rectification passed under Section 84. Hence, the appellant came up with a writ petition in W.P.No.3820 of 2015. The same was dismissed by the learned Judge holding that the appellant has a remedy of revision under Section 54 of said Act. Therefore, the assessee is before us. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision under Section 54. 8. In the light of the above, the writ appeal is allowed and the order in the writ petition is set aside. The order of the Assessing Officer dated 14.1.2015 is set aside. The matter is remitted back to the Assessing Officer for a fresh finding with regard to the question as to whether the appellant was issued with a certificate of registration within time and as to wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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