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TMI Blog2021 (9) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent that without exhausting appeal remedy as against the original order / assessment order passed by the assessing authority, since the petitioner has invoked the provision under Section 84 of the TNVAT Act, the same cannot be entertained, in the considered view of this Court, will not be sustainable and cannot be countenanced - this Court feels that the plea raised by the petitioner for the simple prayer of mandamus to consider his request dated 06.01.2020 under Section 84 of the TNVAT Act, on merits by the assessing authority can very well be considered. It is made clear that before passing final order as indicated above under Section 84(1) of the TNVAT Act, the respondent shall give an opportunity of being heard to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In this context, it is the case of the petitioner that though the entire liability had been settled and the tax had been paid, infact, according to the petitioner, there has been excess payment of ₹ 310/-, which has not been properly taken into account by the revenue, while passing the order dated 19.12.2018 and in this regard, according to the petitioner, reply given by the petitioner dated 26.05.2018 was not properly considered. 6. Only in this context, it is the further case of the petitioner that in view of the alleged error found apparently on the face of the record, the petitioner had given a representation on 06.01.2020 to the revenue, that is the original assessing authority, respondent herein, to rectify the same und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved this application seeking the relief under Section 84 of the TNVAT Act, which the petitioner cannot avail as he should have filed regular appeal as against the original order passed by the aseessing authority. 10. The Learned Government Advocate would also contend that prayer sought for seeking Mandamus to respondent to consider the application / representation submitted by the petitioner dated 06.01.2020 filed under Section 84 of the TNVAT Act does not deserve to be considered. Therefore, the same is liable to be rejected, he contended. 11. I have considered the said rival submissions made by the learned counsel appearing for the parties and have perused the materials placed before this Court. 12. Section 84(1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjection raised by the learned Government Advocate appearing for the respondent that without exhausting appeal remedy as against the original order / assessment order passed by the assessing authority, since the petitioner has invoked the provision under Section 84 of the TNVAT Act, the same cannot be entertained, in the considered view of this Court, will not be sustainable and cannot be countenanced. Therefore, this Court feels that the plea raised by the petitioner for the simple prayer of mandamus to consider his request dated 06.01.2020 under Section 84 of the TNVAT Act, on merits by the assessing authority can very well be considered and accordingly, this Court is inclined to pass the following order: that there shall be a direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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