TMI Blog2021 (6) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... a statutory authority is expected to discharge statutory functions in accordance with Section 84 of the TNVAT Act. It appears that the petitioner has repeatedly approached the respondent in person and requested to consider the representation, dated 26.12.2020, but the same has not yet been considered - Considering the submissions made by the learned counsel appearing for the petitioner as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent had issued a Notice in CST 1082288/2014-15, dated 09.09.2015 stating that the petitioner has not submitted the monthly returns for the month of April to December 2014 and also not paid tax due for the months of February and March 2015. On receiving the notice, dated 09.09.2016, the petitioner had filed a detailed representation, dated 29.09.2016, stating that she had filed monthly retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at for the above sales made by the dealer, they have not submitted the declaration forms for their concessional claim. Hence, a notice was issued to the dealer on 09.01.2018, which was received by the dealer on 11.01.2018, calling objection / availing personal hearing or filing of declaration Form. 3. The learned counsel appearing for the petitioner would submit that on receipt of the notice, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel appearing on either side and perused the materials available on record. 6. The respondent being a statutory authority is expected to discharge statutory functions in accordance with Section 84 of the TNVAT Act. It appears that the petitioner has repeatedly approached the respondent in person and requested to consider the representation, dated 26.12.2020, but the same has not yet b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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