2019 (9) TMI 14

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..... t insisting on 25% predeposit. This view has been taken owing to the peculiar facts and circumstances of the case and owing to the undisputed position that writ petitioner has paid the entire tax liability. The learned counsel for writ petitioner is unable to give the exact date on which impugned order was served on the writ petitioner - Therefore, appeal if any before the Appellate Authority will be subject to limitation, which is adumbrated in Section 51 of TNVAT Act. Petition disposed off.
Mr. Justice M. Sundar For the Petitioner : Mr.K.Sivaraman For the Respondent : Ms.G.Dhanamadhri, Government Advocate. ORDER Mr.K.Sivaraman, learned counsel on record for writ petitioner and Ms.G.Dhanamadhri, learned Government Advocate, who acce .....

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..... ording this position, has passed the revised assessment order under Section 27 of TNVAT Act, being 'order dated 06.02.2019 bearing Reference No.TIN/33031662752/2016-17' (hereinafter 'impugned order' for brevity). 5. Instant writ petition has been filed assailing the impugned order. 6. Learned counsel for writ petitioner, at the hearing, very fairly submitted that writ petitioner could not follow up the matter with the respondent as the concerned staff, who was handling the matter left the writ petitioner's employment. Learned counsel for writ petitioner also fairly submitted that though the reminder notice dated 19.06.2018 was received, the writ petitioner could not respond as the concerned staff, who was handling the .....

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..... lternate remedy of an appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act, it would be appropriate to direct the 'jurisdictional Appellate Deputy Commissioner' (hereinafter 'Appellate Authority' for brevity) to entertain the appeal without insisting on 25% predeposit. This view has been taken owing to the peculiar facts and circumstances of the case and owing to the undisputed position that writ petitioner has paid the entire tax liability. 11. However, learned counsel for writ petitioner is unable to give the exact date on which impugned order was served on the writ petitioner. Therefore, appeal if any before the Appellate Authority will be subject to limitation, which is adumbrated in .....

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