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TMI Blog2021 (12) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... chander Special Government Pleader ORDER Mr.D.Ravichander, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned rectification order dated 12.10.2021 bearing reference in CST No.588887/2010-2011. 3. The petitioner had filed an application for rectification of the order under Section 84 of the Tamil Nadu Value Added Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Calcutta Vs A.S.C.U Limited, (2003) 151 ELT 481 and that of another decision of this Court in M/s.Sujana Towers Limited Vs. Assistant Commissioner (CT) passed in W.P.No.30304 of 2014 dated 20.11.2014. 7. The learned counsel for the petitioner submits that if the respondent had any doubts as to whether the petitioner had paid tax or not for a period from June to August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the petitioner has a alternate remedy before the Appellate Deputy Commissioner (ST) under the provisions of the TNVAT Act, 2006 and therefore on this count also this writ petition is liable to be dismissed. 11. By way of rejoinder, the learned counsel for the petitioner submits that proviso to Section 84(1) of the TNVAT Act, 2006 will apply only in a case where the proceedings for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned rectification order on 12.10.2021 without calling upon the petitioner to furnish the documents even after no personal hearing was granted by the respondent. The respondent should have called upon the petitioner to file the documents and thereafter passed appropriate orders for rectification of the order. 15. Considering the same, this Writ Petition is allowed by directing the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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