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TMI Blog2017 (2) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ok Kumar For the Respondents : Mr.S.Kanmani Annamalai ORDER 1. Issue notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondents. 1.1. With the consent of the learned counsels for the parties, the writ petition is taken up for hearing and final disposal. 2. This writ petition is directed against the order dated 29.12.2016. 2.1. By virtue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State, which were hit by cyclone ; Chennai being one of them. 3.2. It is the petitioner's case that since, its principal place of business is in Chennai, it was entitled to the benefit of the aforementioned Government Order. 4. Mr.Kanmani Annamalai, concedes that under sub-rule (1) to Rule 16-A of the Tamil Nadu Value Added Tax Rules, 2007 (in short 2007 Rules), initially, time to file th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 16-A(1) would show that a dealer is required to furnish his audit report in Form WW within nine months from the end of the financial year. Therefore, clearly, the petitioner had initially leeway till 31.12.2016, to file the audit report in Form WW, which got extended via the aforementioned Government Order till 10.01.2017, with the insertion of a proviso to that effect, in Rule 16-A(1) of the 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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