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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 ..... tioner appears to have made out a case for rectification. This aspect has not been discussed in the impugned order. The case is remanded back to the respondent to pass a speaking order on merits as to whether indeed application under Section 55 of the TNGST Act, 1959 is maintainable on facts - this writ petition stands disposed by directing the respondent to pass appropriate orders within a period of three months from the date of receipt of a copy of this order. - W.P.No.182 of 2022 And W.M.P.Nos.218 & 219 of 2022 - - - Dated:- 10-1-2022 - THE HON'BLE MR.JUSTICE C.SARAVANAN For Petitioner: Mr.S.Rajasekar For Respondent: Mr.N.R.R.Arun Natarajan Special Government Pleader ORDER Mr.N.R.R.Arun Natarajan, learned S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed in accordance with law, without reference to the period of limitation. No costs. Consequenly, connected miscellaneous petitions are closed. 6. Instead of filing an appeal in time, the petitioner decided to file an appeal petition before the Appellate Commissioner on 11.02.2021 belatedly and therefore by a miscellaneous order dated 04.03.2021. The Appellate Deputy Commissioner (ST) dismissed the appeal petition stating that the appeal petition was hopelessly time barred under Section 31 of the TNGST Act, 1959. Thereafter, the petitioner has filed an application/petition under Section 55 of the TNGST Act, 1959 on 12.07.2021 which led to issuance of a notice dated 21.09.2021 by the respondent wherein, the petitioner was called upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 04.03.2021 have not applied mind on merits. 11. It is submitted that in the former case, the writ petition was merely disposed without expressing any opinion on merits while passing the latter miscellaneous order dated 04.03.2021, the Appellate Commissioner dismissed the appeal as time barred. 12. The learned counsel for the petitioner has drawn specific reference to Section 55(3-A) of the TNGST Act which reads as under:- Section 55.Power to rectify any error apparent on the face of the record: Section 55 (3-A): The powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the Appellate Commissioner by rejecting the appeal filed by the petitioner belatedly. 17. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. I have also perused the impugned Assessment Order passed by the first respondent on 27.12.2018 after the petitioner had withdrawn W.P.No.8768 of 2004 and order of this Court in W.P.No.10423 of 2019 on 25.10.2019. 18. The order of this Court in W.P.No.10423 of 2019 dated 25.10.2019 and the order passed by the Appellate Commissioner on 04.03.2021 has not discussed the issue on merits. Merely because, the appeal was rejected and the writ petition was disposed as above does not mean that the application filed under Section 55 of the TNGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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