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TMI Blog2022 (2) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral Sales Tax Act, 1959 (hereinafter referred to as the TNGST Act). 3. This is the third round of litigation before this Court. 4. Earlier, the petitioner had filed W.P.No.8768 of 2004 for a mandamus to forbear the respondents from levying and collecting 1% resale tax under Section 3H of the Tamil Nadu Government Sales Tax on the total turnover of the petitioner on the Super Kerosene Oil for the Assessment Year 2002-2003. However, the writ petition was withdrawn by the petitioner on 09.12.2015. Pursuant to which, an Assessment Order dated 27.12.2018 came to be passed by the respondent. 5. The said order was challenged by the petitioner in W.P.No.10423 of 2019. The said writ petition was disposed by an order dated 25.10.2019 with the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first respondent dated 27.12.2018 and 26.11.2021, the learned counsel for the petitioner submits that the Original Assessment Order though correctly records that the petitioner was liable to pay resale tax and surcharge on Super Kerosene Oil for the last ten days of the Assessment Year, in the calculation, the respondent has demanded resale tax and surcharge on the entire turnover and therefore there is error apparent on the face of record. 9. The learned counsel for the petitioner further submits that merely because the writ petition filed by the petitioner in W.P.No.10423 of 2019 was disposed and that the appeal petition was also dismissed itself does not mean that the application/petition under Section 55 of the TNGST Act will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral Manager Vs The Assistant Commissioner (CT) and others, passed in W.P.Nos.38722 to 38726 of 2015 dated 17.12.2015, there is no scope for rectification. It is submitted that the Court has explained the scope of Section 84 of the TNVAT Act, 2006 which is pari materia with Section 55 of the TNGST Act, 1959. 14. The learned Special Government Pleader for the respondent submits that there cannot be an "error apparent on the face of record" if requires a detailed argument. It is therefore submitted that the application filed by the petitioner belatedly under Section 55 of the TNGST Act on 12.07.2021 was without any basis. 15. That apart, the learned Special Government Pleader for the respondent submits that the petitioner is prolonging th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- "In view of the above, it was very clear that once the assessment order was passed and against which writ petition was filed and disposed of with direction to get remedy with the Appellate Forum and the appeal petition which heard as miscellaneous petition was dismissed as not admissible, the dealer should approach the next appropriate higher forum as prescribed. Further, the Assessing Officer has no power to entertain any of the petitions with regard to the subject matter that had already been decided by the Appellate Forum as well as the Hon'ble High Court and no such specific direction to the Assessing Officer exists in this case." 20. There is order on merits. Considering the same, I am inclined to interfere by quashing the se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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