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TMI Blog2016 (10) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... f the TNVAT Act - time limit extended for submission of Form-WW for the Assessment Year 2014-15 - whether the assssment order passed by respondents without considering Form-WW justified? - Held that: - on account of the amendment to the rule extending the time limit for submission of Form-WW, the petitioner submitted the same on 06.01.2016. Furthermore, in the Auditor's Report filed under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the learned Counsel appearing for the petitioner and Mr.Kanmani Annalmalai, the learned Additional Government Pleader appearing for the respondent. 2. In these Writ Petitions, the petitioner is the Indian Oil Corporation and the challenge is to the orders of demand dated 27.08.2015 as well as the order rejecting the petitioner's application under Section 84 of the Tamil Nadu Value Added T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned assessment orders dated 27.08.2015 on the ground that the petitioner has not filed their objections. Immediately thereafter, the petitioner, on 28.09.2015 filed an application for rectification, pointing out that they have already reversed the ITC on interstate sale falling under Section 8(1) of the CST Act, 1956 and stated that these are part of the records of the assessments and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the same on 06.01.2016. Furthermore, in the Auditor's Report filed under Section 63 A of the TNVAT Act, specifically, it has been stated that the ITC has been reversed to the extend of 3% w.e.f. 11.11.2013. In these circumstances, the respondent should not have completed the assessment in the manner done by him in the impugned order and could have considered the Form-WW which was admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment orders are set aside and the matters have been remanded for redoing the assessments, necessarily, the orders rejecting the applications for rectification also have to be set aside. Accordingly, they are set aside and the W.P.Nos.31874 and 31875 of 2016 also stand allowed. No costs. Consequently, connected Miscellaneous Petitions are also closed. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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