https://www.taxtmi.com/caselaws?id=336049 The court allowed the petitioner, a dealer and assessee under the Tamil Nadu Value Added Tax Act, to raise a legal contention regarding the forfeiture of tax collected and input tax credit before the Appellate Authority. The court granted the petitioner an opportunity to file an application under Section 84 of the Act within 15 days for rectifying errors and directed the Appellate Authority to consider the application on its merits. The judgment disposed of the writ petition without imposing costs, emphasizing the importance of allowing the petitioner to raise the legal issue before the Appellate Authority. en-us Wed, 23 Nov 2016 00:00:00 +0530 Thu, 15 Dec 2016 15:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336049 The court allowed the petitioner, a dealer and assessee under the Tamil Nadu Value Added Tax Act, to raise a legal contention regarding the forfeiture of tax collected and input tax credit before the Appellate Authority. The court granted the petitioner an opportunity to file an application under Section 84 of the Act within 15 days for rectifying errors and directed the Appellate Authority to consider the application on its merits. The judgment disposed of the writ petition without imposing costs, emphasizing the importance of allowing the petitioner to raise the legal issue before the Appellate Authority. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336049