9911796707
TMI Blog2019 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ection order copy was received by the petitioner on 01.07.2015. The period of 21 days when the application for rectification was kept pending before the second respondent under Section 84 of the TN VAT Act, 2006 has to be excluded for the purpose of calculating the period of limitation. If that period is excluded, the appeal filed by the petitioner before the first respondent on 28.07.2015 is well within the prescribed period of 60 days as stipulated under Section 51 of the TN VAT Act, 2006. The first respondent ought to have entertained the Appeal and passed orders in accordance with law but in the instant case it has not been done so - the Appeal petition is restored to the file of the first respondent, who shall admit and decide the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the TN VAT Act, 2006. 4. It is the case of the petitioner that the period during which the application under section 84 of the TN VAT Act, 2006 was pending before the second respondent, has got to be excluded for the purpose of calculating the period of limitation as stipulated under section 51 of the TN VAT Act, 2006. Aggrieved by the impugned order dated 07.04.2017 of the first respondent, the instant writ petition has been filed. It is the case of the petitioner that the original assessment order dated 07.05.2015 gets merged with the order passed under Section 84 of the TN VAT Act, 2006 on 25.06.2015. 5. Heard Mr.N.Sudalaimuthu, learned counsel for the petitioner and Mr.M.Jeyakumar, learned Additional Government Pleader appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an applicant who successfully seeks rectification, to file appeal or revision against the order declining to rectify. If the authority which made the original order is of the view that there are in fact no errors in the order which need to be rectified, or can be rectified under Section 55 of the Act, no further proceedings can be taken by applicant, against the refusal of the authority to make an order in favour of the person applying for rectification. 8. In the light of the above stated decisions and in view of Section 55(4) of the Act, the first question is answered against the Revenue. Thus, as against the order of rectification passed resulting in the modification of the original order passed, the assessee has the righ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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