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of <h1>Court directs respondent to process rectification application, suspends demand notice pending decision. Outcome determines next steps.</h1> <h3>Tvl. The Noble Motors Versus The Assistant Commissioner (CT) Namakkal (Rural) Assessment Circle, Namakkal.</h3> The Court directed the respondent to consider the petitioner's rectification application under Section 84 of the TNVAT Act and provide a decision within ... Maintainability of application - Rectification application still pending - Section 84 of the TNVAT Act - HELD THAT:- The respondent is directed to consider the application submitted by the petitioner dated 21.12.2020 under Section 84 of the TNVAT Act for rectification of the assessment order dated 21.02.2020 for the Assessment Year 2012-13 under the TNVAT Act and pass orders thereon on merits and in accordance with law, after giving an opportunity of being heard to the petitioner within a period of four weeks from the date of receipt of a copy of this order. Till such time, the impugned demand notice shall be kept in abeyance. It is made clear that, once the rectification application is disposed of on merits, depending upon the outcome of the same, further course of action to be pursued or not of the impugned order can be taken by the Revenue. Petition disposed off. Issues:Challenge to assessment order under TNVAT Act for AY 2012-13 | Rectification application pending | Impugned demand notice issued by Revenue | Prayer for Writ of CertiorariAnalysis:The petitioner, a dealer under the TNVAT Act, challenged an assessment order for the Assessment Year 2012-13, citing an infirmity due to its premature passing before expiry. Subsequently, a rectification application was filed under Section 84 of the TNVAT Act on 21.12.2020. However, despite the pending rectification application, the Revenue issued an impugned demand notice on 03.03.2022, prompting the petitioner to file a writ petition seeking relief.During the hearing, both parties presented their arguments. The petitioner's counsel emphasized the pending rectification application, while the Additional Government Pleader assured that the application would be considered and disposed of within a stipulated time frame if it remained pending. Considering the submissions, the Court issued the following directives:1. The respondent was directed to consider the petitioner's rectification application dated 21.12.2020 under Section 84 of the TNVAT Act regarding the assessment order for AY 2012-13 and provide a decision within four weeks from the receipt of the Court's order. The impugned demand notice was to be suspended until the rectification process was completed.2. It was clarified that based on the outcome of the rectification application, the Revenue would decide the subsequent actions regarding the impugned order.Ultimately, the Court disposed of the writ petition with the aforementioned orders, emphasizing that no costs were to be incurred. The connected miscellaneous petition was also closed as a result of the judgment.
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