9911796707
TMI Blog2017 (8) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Tamil Nadu Value Added Tax Act, 2006 ( TNVAT Act in short), has filed these writ petitions challenging the orders passed by the respondent dated 16.06.2017 rejecting the petitioner's applications filed under Section 84 of the TNVAT Act. 4.The petitioner was deemed to be assessed for the relevant assessment years under Section 22(2) of the TNVAT Act as on 31st October of the relevant years, viz., 31.10.2014, 31.10.2015 and 31.10.2016. Subsequently, the respondent issued a notice proposing to revise the assessments under Section 27 of the TNVAT Act on the basis of the alleged discrepancies culled out from the Audit Report in Form-WW along with the balance sheet and Trading and P & L Account. It was alleged that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to a dealer outside the State of Puducherry, which is an interstate sale simplicitor. Thus, it was contended that practically there was no jurisdiction for the sufferance of tax inside the State of Tamil Nadu. Further, the petitioner contended that the returns filed by the dealer disclosing the used car sales as taxable @ 5% was unwarranted and uncalled for and it is an inadvertent error crept in on the face of the record and the respondent has powers to rectify the same which will help considerably in reducing the unwarranted tax burden which is otherwise not payable. Therefore, the respondent was requested to revise the deemed assessments. 6.The applications filed by the petitioner were rejected after taking into consideration the meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not acceptable. Prima facie, this Court is of the view that such a finding recorded by the respondent is correct. Nevertheless, the matter involves appreciation and re-appreciation of the factual position, especially when the deemed assessments have taken place at the instance of the petitioner who filed the returns duly supported by Form-WW Certificates by a Chartered Accountant. Therefore, this Court cannot embark upon a fact-finding exercise to examine the correctness of the stand taken by the respondent to ascertain as to whether there is an error apparent on the face of the record. Admittedly, the revisional remedy before the Joint Commissioner is not only effective but also an efficacious remedy. Since the matter involves levy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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