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TMI Blog2021 (11) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... llenge the Assessment Order dated 16.06.2015 in time before the Appellate Commissioner. This is not a case where there is an error apparent on the face of record for the petitioner to invoke the jurisdiction of the Assessing Officer under Section 84 of the TNVAT Act, 2006 - The amount involved is also meagre amount of ₹ 33,063/- on account of the consequences of the Assessment Order under CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 passed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. (hereinafter referred to as the TNVAT Act). 3. It is the case of the petitioner that the petitioner by oversight failed to file an appeal and realized the mistakes only when a consequential order dated 30.10.2018 was passed under Section 19(5)(C) of TNVAT Act for the Assessment Year 2011-2012 to recover the proportionate In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-2012 was finally assessed on 16.06.2015. It is submitted that rectification application cannot be an appeal in disguise. 7. It is further submitted that there is no error apparent on the face of record and the only manner in which the aforesaid order could have been challenged was by way of an appeal/by filing an appeal before the Appellate Commissioner, which the appellant/petitioner failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. I have perused the impugned order dated 08.01.2019 and the Assessment Order dated 16.06.2015 under CST for the Assessment Year 2011-2012 and the consequential order passed for reversal of Input Tax Credit on 30.10.2018 for the same Assessment Year and the copy of the rectification application dated 07.12.2018. I have also perused the provisions of the TNVAT Act, 2006 and the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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