2022 (9) TMI 998

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..... oner : Mr.J.V.Niranjan For the Respondents : Mrs.K.Vasanthamala Government Advocate ORDER Heard Mr.J.V.Niranjan, learned counsel for the petitioner and Mrs.K.Vasanthamala, learned Government Advocate for the respondents. 2.The petitioner has challenged the order passed by the Authority for Clarification and Advance Ruling (in short ACAR/Authority) dated 26.04.2019. The petitioner had approache .....

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..... ct, 2017 and the era-GST has come to be. Thus, the petitioner, upon receipt of notice on 19.12.2018, has objected to the notice contending that the same is liable to be dropped. 4.The sum and substance of the petitioner's submissions is that, with the enacting of the TNGST Act, 2018, the Authority for Clarification and Advance Ruling does not exist in the form in which it did under the TNVAT .....

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..... order has been interpreted by the respondents to mean that all assessment should be kept pending. Seeing as the assessments relate to the periods 2014-15, 2017-18, a period of 16 weeks is granted to the parties to complete all pending assessments in accordance with law. 7.Accordingly, this writ petition stands disposed in the above terms. No costs. Connected miscellaneous petition is closed.
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