2021 (8) TMI 247

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..... ed by the petitioner seeking to rectify the said error, may be directed to be disposed of by the respondent. This Court, without going into the merits of the case, directs the respondent to consider the representation dated 30.12.2019, if not considered earlier, and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of hearing to the petitioner, within .....

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..... tioner. Feeling aggrieved, the petitioner filed a representation dated 30.12.2019 under Section 84 of the TNVAT Act stating that the assessment orders suffered from errors apparent on the face of record. Finding no response on the same, the petitioner has come up with this writ petition seeking a mandamus directing the respondent to dispose of the said petition. 3.Heard the learned counsel for .....

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..... s Court. 5.Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel on either side, this Court, without going into the merits of the case, directs the respondent to consider the representation dated 30.12.2019, if not considered earlier, and pass appropriate orders, on merits and in accordance with law, after affording an opportunity o .....

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