2018 (2) TMI 1544

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..... te to grant liberty to the petitioner to file an application under Section 55 of the TNGST Act which is a power given to rectify any error apparent on the face of record - petition disposed off.
MR. T.S.SIVAGANANAM, J. For The Petitioner : Mr. S.Raveekumar For The Respondent : M/s. Narmadha Sampath Special Government Pleader ORDER Heard Mr. S.Raveekumar, learned counsel appearing for the p .....

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..... l sales from and out of which the goods are stock transferred by the assessee for the entire turnover. Further, it is pointed out that certain columns in Form-A has not been properly filled up. Therefore, the onus is on the petitioner to prove to the satisfaction of the assessing officer that the presumption which he has arrived at is actually incorrect. However, this exercise cannot be done in a .....

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..... alled for further particulars. However, that has not been done. This eventually lead to the writ petition being entertained and an order of interim stay has been granted by this Court and the same is in force from 2008 onwards. 6. In my view the issues involved in this writ petition involves adjudication into disputed questions of fact which obviously cannot be done in a writ petition. Therefore .....

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..... nder Section 55 of the TNGST Act raising all the contentions which shall be by way of clarification to the findings rendered by the assessing officer which has been rendered on the ground that sufficient documents have not been placed before the assessing officer and such petition shall be filed within a period of four weeks from the date of receipt of a copy of this order. On receipt of the same, .....

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..... g officer and such petition shall be filed within a period of four weeks from the date of receipt of a copy of this order. On receipt of the same, the respondent shall offer an opportunity of personal hearing to the petitioner and pass a reasoned order on merits and in accordance with law. No costs. Consequently, the connected miscellaneous petition is closed.
Case laws, Decisions, Judgements, .....

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