2014 (9) TMI 374

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....ndent : Mr. A. R. Jayaprathap Government Advocate (T) ORDER By consent, the writ petition is taken up for final disposal. 2. The respondent herein has passed the original assessment order on 27.06.2011 accepting the monthly returns filed by the petitioner and subsequently issued notice on 30.06.2011 proposing to revise the assessment for the assessment year 2010-11 on the ground that the ....

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....oner has filed Tax Case Revision and it is said to be pending. It is submitted by the learned counsel for the petitioner that as against the impugned order dated 06.06.2014, which is subject matter of challenge in this writ petition, the petitioner is having statutory remedy under Section 42(3) of the TNVAT Act, 2006. In this context, it is necessary to refer to second proviso to the said section,....

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....for appropriate orders. 5. On the submissions of the learned counsel appearing for the petitioner, this Court heard the submissions of Mr.A.R.Jayaprathap, learned Government Advocate (Tax), who would submit that as against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal, the petitioner has filed Tax Case, but has not chosen to number the same and the present impugned order came ....