2015 (12) TMI 371

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.... forward with these writ petitions challenging the orders of the 1st respondent made in N.Dis.Nos. 1084, 1085/2015-A1 dated 9.10.2015 and to direct the 1st respondent to admit and dispose the appeals on merits filed by the petitioner. 3.1 The petitioner is a registered dealer under the TNVAT Act, 2006 with TIN No.33921702760. They are also registered under the CST Act and filing monthly returns under the provisions of the Act. According to the petitioner, they are originally an assessee on the files of the Assistant Commissioner (CT), Ponneri Assessment Circle. After reorganisation of assessment circles, the registration file was transferred to the Commercial Tax Officer, Gummidipoondi Assessment Circle, the 2nd respondent herein. 3.2 The....

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.... the 1st respondent has failed to consider that the assessment proceedings passed by the 2nd respondent are under Section 22 of the Act read with Section 9(2) of the CST Act, 1956 and Section 84 of the Act empowers the 2nd respondent to revise the assessments passed under Section 22 of the Act and they are not assessments made under Section 84 of the Act. Further, as per Section 84(5) of the Act, the appeal provision shall apply to the rectification order passed under this Section and the 1st respondent has failed to appreciate this provision and returned the appeal papers. Hence, it is violative of the principles of natural justice. According to the learned counsel for the petitioner, the proceedings dated 31.07.2015 are in continuation of....

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....ST Act, 1956, remitting 25% of the disputed tax for each of the assessment years. The 1st respondent, while returning the appeal papers by the impugned orders, has stated that the appeals are not maintainable, since revision will only lie as against the orders under Section 84 of the Act. 8. When this Court posed a question as to whether the petitioner is willing to go before the revisional authority, the learned counsel for the petitioner would submit that sufficient time may be granted to the petitioner and the revision may be directed to be entertained without raising any issue with regard to limitation. 9. In view of the above, the petitioner is permitted to file revision petitions under Section 54 of the TNVAT Act, along with stay ap....