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TMI Blog2015 (10) TMI 2760X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has also paid the penalty amount. Now, the petitioner is inclined to file Form-WW for the purpose of completing the assessment in question relating to the turn over available in Form WW. The learned counsel appearing for the petitioner submitted that Form WW is very much available and the petitioner is ready to place before the authority within a time frame to be fixed by this court. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. 2. The petitioner in both the writ petitions is one and the same with a common issue. Thus, by consent, the writ petitions themselves are taken up for final disposal, heard together and they are disposed of by this common order. 3. The petitioner is a registered trader on the files of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard the learned counsel for the petitioner and the learned Additional Government Pleader, for the respondent. 5. No doubt, Section 63-A of the Tamil Nadu Value Added Tax Act, 2006 empowers the authority to levy penalty for the belated submission of Form-WW. Accordingly, the petitioner has also paid the penalty amount. Now, the petitioner is inclined to file Form-WW for the purpose of com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is remitted back to the respondent for passing appropriate orders afresh. The petitioner is permitted to produce Form WW within a period of two weeks from the date of receipt of a copy of this order. On such filing, the same shall be considered and necessary orders be passed on merits and in accordance with law after giving due opportunity to the petitioner within a period of two weeks thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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