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TMI Blog2015 (10) TMI 2482X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner :Mr. Joseph Prabakar For the Respondent :Mr. V. Haribabu, AGP ORDER Writ petition is filed for the issuance of a writ of certiorarified mandamus calling for the records relating to the Assessment Order TIN/33111644181/2013-14 dated 22.12.2014 passed by the 1st respondent culminating in Order in 'A' No.54/2015/VAT, dated 18.06.2015 passed by the 2nd respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner on 16.12.2014 stating that the Form S issued to Fujita Corporation is invalid since the address of the petitioner mentioned in Form S was not registered under the TN VAT Act, 2006 and directed the petitioner to pay the the TDS amount not deducted along with interest. Further an assessment order dated 22.12.2014 was passed. Challenging the same, the petitioner preferred an appeal and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority decided the issue relating to the provisions which is to be filed before the revisional authorities and dismissed the appeal as not maintainable under Section 51 of TNVAT Act 2006. 6. In similar circumstances in W.P.No.27139 of 2015 by order dated 01.09.2015 this Court has passed the following order: " In the result, the writ petition is allowed. The impugned order of the 2nd respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e closed." 7. Since the circumstances are identical, following the same this writ petition is also allowed and the second respondent is directed to return the paper to the petitioner within two weeks from the date of receipt of a copy of this order and thereafter, immediately within two weeks, the petitioner is permitted to file a revision. On such filing of revision, the same shall be entertaine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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