9911796707
TMI Blog2023 (1) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... side, this court is inclined to give direction to the respondent to decide the rectification petition filed under Section 84 of the TNVAT Act, 2006 and pass appropriate order on merits and in accordance with law, within a period of twelve weeks from the date of receipt of a copy of this order. Further, this Court directs the respondent not to enforce the assessment order dated 22.08.2022, till th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 2017 (hereinafter referred to as the CGST Act, 2017 )/ Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as the TNGST Act, 2017 ) with GST Registration No.33AAACA8832H1ZV. The petitioner herein was a registered dealer with TIN No.33781343355 under the provisions of the erstwhile Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act, 2006 ) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order was passed as early as on 31.10.2013, based on enforcement audit. Further, the respondent also sought explanation from the petitioner on mismatch of turnovers from the web report of the petitioner's sellers. 2.3. Further the case of the petitioner is that they have submitted detailed replies dated 27.10.2020, 19.01.2021, 26.03.2022, 11.04.2022 and 25.04.2022, containing interalia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent passed an impugned order in TIN No.33781343355/2012-13 dated 22.08.2022 and the same was received by the petitioner on 30.09.2022. The said impugned order has contained several mistakes, the petitioner has filed rectification petition under Section 84 of the TNVAT Act, 2006 on 02.10.2022 and requested the respondent to pass orders in the rectification petition, however, no order was passed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the materials placed on record. 6. In view of the consent view expressed by the learned counsel on either side, this court is inclined to give direction to the respondent to decide the rectification petition filed under Section 84 of the TNVAT Act, 2006 and pass appropriate order on merits and in accordance with law, within a period of twelve weeks from the date of receipt of a copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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