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2023 (6) TMI 781

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..... 12.04.2023 filed by the petitioner under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. HELD THAT:- Being an order, it was incumbent upon the authority to issue notice to the petitioner, hear it and thereafter dispose the request for rectification of order of assessment dated 30.08.2019. This has not been done and though no counter has been filed in the matter since the matter is list .....

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..... 13-6-2023 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.Adithya Reddy For the Respondent : Mrs.E.Ranganayaki Additional Government Pleader COMMON ORDER The present challenge is to a document styled as 'notice' dated 04.05.2023. However, a perusal of the same makes it clear that it is in fact an order passed by the assessing officer disposing the additi .....

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..... harge tax liability of a sum of Rs.27,739/- in WP.No.17413 of 2023 and Rs.65,215/- in WP.No.17414 of 2023 with interest, as a pre-condition to the officer considering the rectification petition filed earlier touching upon liability for sizing contracts. That rectification petition, also filed under Section 84 of the Act is dated 16.03.2023 and is admittedly pending before the officer. 4. In lig .....

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