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TMI Blog2021 (12) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ise the alternate remedy by filing a statutory appeal before the Appellate Commissioner within a period of 30 days from the date of receipt of copy of this order, subject to the petitioner depositing 25% of the disputed tax along with the appeal. - W.P.No.14213 of 2020 And W.M.P.No.17685 of 2020 - - - Dated:- 2-12-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.C.Baktha Siromoni For the Respondent : Mr.D.Ravichander AGP ORDER This writ petition has been filed challenging the impugned assessment order dated 03.08.2020 in TIN:33270483294/2016-17. Impugned Order is extracted below:- PROCEEDINGS OF THE ASSISSTANT COMMISSIONER(ST) PURASAWAKKAM ASSESSMENT CIRCLE PRESENT: T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration of the selling dealer is cancelled by the registering authority on the date from which the order of the cancellation takes effect. Hence the input availed on the purchase is reversed as follows. Taxable Turnover ₹ 86, 43, 000/-@5% Tax of ₹ 4, 32, 150/- is to be reserved Tvl Costal plasto chem private Ltd, are requested to file their objection if any against the above proposals in writing within fifteen days from the date of receipt of this notice. They are also given personal hearing to appear before the undersigned on any working at his office at above address vide reference 3rd cited. If they fail the file their objections and fail to avail the said opportunities, the proposals in this noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer Inv. No and date Turnover value Tax Cancellati on WEF Cancellati on date 1 Frontline polymers 260/6/2/2017 1856000 92800 23.12.2016 4.1.2017 275/18.02.2017 1740000 87000 282/22.02.2017 1972000 98600 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were made by the petitioner through normal banking channel (mode of payment) and that the cancellation of the registrations of the dealers with retrospective effect from 23.12.2016 and 01.07.2016 were long after the purchases were made by the petitioner on various dates. 4. Learned counsel for the petitioner therefore, submits that the impugned order was not sustainable and therefore, liable to be quashed. Appearing on behalf of the respondent, learned counsel for the respondent submits that the writ petition is devoid of merits and is liable to be dismissed. It is submitted, the petitioner has an alternate remedy by way of an appeal before the Appellate Commissioner under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Front Line Polymers on 04.01.2017 and one day after the cancellation of registration of Sri Kannan Chemicals on 22.07.2016 . Therefore, there is no merits in this writ petition and it is liable to be dismissed. However, while dismissing the writ petition I am inclined to allow the petitioner to exercise the alternate remedy by filing a statutory appeal before the Appellate Commissioner within a period of 30 days from the date of receipt of copy of this order, subject to the petitioner depositing 25% of the disputed tax along with the appeal. If such an appeal is filed by the petitioner within a period of 30 days from the date of receipt of copy of this order the Appellate Commissioner shall appropriate order in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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