2017 (10) TMI 1019

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..... ER Heard Mr.V.Sundareswaran, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, is engaged in the business of import of heavy melting scrap. In these writ petitions, the petitioner has .....

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..... dismissed the writ petitions as not maintainable, leaving it open to the petitioner to work out their remedies available under the Act. Pursuant to the same, the petitioner has approached the respondent by filing petitions under Section 84 of the Tamil Nadu Value Added Tax Act for both the assessment orders vide petitions dated 18.11.2016. 4. At this juncture, it is to be pointed out that the bas .....

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..... ed 18.10.2012 and 19.02.2013 and the imported heavy melting scrap was sold to various dealers inside the State which were shown in their returns filed for the month of March 2013 and tax was paid on the said turnover and realised with the department on 20.01.2014. For the year 2014-2015, the petitioner made a specific averment that they have not done any import transactions during the year 2014-20 .....

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..... t has not furnished the same and has rejected the petition filed under Section 84 of the Tamil Nadu Value Added Tax Act stating that there is no error apparent on the face of the record. The power conferred on the respondent under Section 84(1) of the Act is a power to rectify any error apparent on the face of the record. The statute does not state that such power can be exercised only to correct .....

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..... re with the impugned notice and remand the matter to the respondent for fresh consideration. 7. Accordingly, the Writ Petitions are allowed. The impugned orders are set aside on the grounds mentioned above and the matter is remanded to the respondent for fresh consideration in accordance with law, taking note of the legal principle set out in the preceding paragraphs. No costs. Consequently, conn .....

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