2008 (10) TMI 607

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.... filed to call for the records of the respondent in PDL.178/2007/A2 and to quash the impugned proceedings dated April 12, 2007 insofar as the petitioner is concerned and to further direct the respondent to issue fresh certificate of registration to the petitioner under the Tamil Nadu Value Added Tax Act, 2006 from January 1, 2007. The petitioner is an exporter of ready-made garments and a regis....

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....ase of the petitioner, the TIN Number was assigned by the State Government even before the introduction of TNVAT Act from January 1, 2007. But the petitioner could not file application for obtaining fresh certificate of registration because he was handicapped without a proper accountant for the firm to file the statutory forms before the Department. However, the petitioner filed the monthly ret....

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.... passed the following order: (at page 435) "It is only under the Tamil Nadu Value Added Tax Rules, 2007 that the requirement to apply in a particular format before the particular time-limit was prescribed. Rule 4(8) of the Rules reads as follows: 'Rule 4(8): Every registered dealer whose certificate of registration was in force under the Tamil Nadu General Sales Tax Act, 1959 shall fi....

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....lowed, the impugned order is set aside and the petitioner is directed to submit an application within a period of one week from the date of receipt of a copy of this order. Upon the petitioner submitting such an application, the first respondent shall apply the provisions of section 88(2) of the Act and pass appropriate orders. Consequently, connected M. Ps. are closed. No costs." Learned couns....