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2021 (5) TMI 560

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..... ctification application under Section 84 of the TNVAT Act, 2006, it is directed that the respondent to dispose the same on merits in accordance with law - petition disposed off. - W.P.No. 17707 of 2016 And W.M.P.No. 15411 of 2016 - - - Dated:- 1-4-2021 - THE HON'BLE MR.JUSTICE C.SARAVANAN For Petitioner: Mr.R.Senniappan For Respondent: Mr.R.Swarnavel Government Advocate ORDER The petitioner has challenged the impugned order dated 28.03.2016. 2. By the impugned order, the taxable turn over has been determined as ₹ 18,37,435/- and the tax due on the aforesaid amount has been determined as ₹ 2,66,428/- as detailed below:- Turnover now determined : ₹ 18,37,435.00 .....

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..... ceived ₹ 17,71,2111/-x14.5% = ₹ 2,56,826/- ---------------------- Total tax effect = ₹ 5,23,254/- ---------------------- Objections if any to the above proposals may be filed within 7 days from the date of receipt of this notice, otherwise will be passed as proposed in the notice. Assistant Commissioner (CT) (FAC) Kothavalchavadi Assessment Circle 4. The petitioner replied with the said notice, which reads .....

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..... or rectification of the impugned order dated 28.03.2016 before the respondent on 15.04.2016 by way of abundant caution by invoking the power to rectify the order under Section 84 of the VAT Act and thereafter filed the present writ petition. I see no purpose in keeping the writ petition pending. Considering the fact that the petitioner has filed a rectification application under Section 84 of the TNVAT Act, 2006, I direct the respondent to dispose the same on merits in accordance with law. 7. Therefore, I dispose this writ petition by directing the respondent to pass appropriate orders on merits in the rectification application filed by the petitioner. Appropriate orders may be passed in accordance with law after hearing the petitioner w .....

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