9911796707
TMI Blog2021 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... R Mr.D.Ravichander, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner had earlier suffered from an Assessment Order dated 10.06.2021 passed by the respondent in CST/33251201978 for the Assessment Year 2017-2018. 3. It is the case of the petitioner that while filing monthly returns under the Central Sales Tax Act, 1956 on 07.05.2017, 18.06.2017 and 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent with a request to revise the assessment under Section 84 of the TNVAT Act, 2006 as has been made applicable for the assessment under the CST Act, 1956. 6. The learned counsel for the petitioner submits that by an order dated 18.08.2021 in W.P.No.17227 of 2021, an interim order was passed by directing the respondent to pass appropriate order within a period of four weeks. Under these cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the CST turnover though has declared nil tax payable under the CST Act, 1956. 9. On the other hand, the Learned Special Government Pleader for the respondent submits that the petitioner has an alternate remedy before the Appellate Commissioner against the Impugned Assessment Order passed on 22.09.2021. 10. The learned Special Government Pleader also submits that the petitioner has an alternat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vised return. 12. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. I have perused the impugned Assessment Order and electronic returns filed by the petitioner for the months of April, May and June 2017 both under the TNVAT Act, 2006 and under the CST Act, 1956. 13. The turn over declared in the TNVAT returns is reflected as the turn over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamining whether the petitioner is indeed entitled for a revision under Section 22 (6a) of the TNVAT Act, 2006. If there was no Inter-state Sales, the respondent shall drop the proceeding notwithstanding delay. 16. This exercise shall be carried out by the respondent within a period of thirty days from the date of receipt of a copy of this order. Needless to state that the petitioner shall also b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
