2016 (1) TMI 673

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....07.2015 and restrain them from taking any coercive proceeding until the disposal of the same. 3. The Petitioner company is a registered dealer under Tamilnadu Value Added Tax, 2006 and Central Sales Tax Act and an assessee on the file of the respondent herein. 4. According to the petitioner, the respondent issued notice CST/50802/2007-2008 on 16.10.2014 for the assessment year 2007-2008 proposing to disallow concessional rate for non-filing of the relevant statutory forms with regard to Interstate Sale, branch transfer and consignment sale. On receipt of such notice, petitioner company submitted 'C' Form in respect of turnover of Rs. 24,41,45,668/- out of Rs. 26,23,36,073/- and 'F' Form in respect of turn over of Rs. 2....

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....s of the petitioner wholly on extraneous grounds, against which, the Writ Petitioner is before this Court. 5. Learned counsel for the petitioner submitted that once a return has been revised, it is then the revised return alone that is operative and it is undoubtedly a mistake on the face of records, therefore,the respondent ought to have considered the revised return before passing the assessment order and should have rectified the error apparent on the face of the order. He further submitted that inspite of the fact that the supporting documents related to sales return was filed by the petitioner company in the form of credit note before the assessing officer, the respondent has chosen to disallow the petitioner's claim of sales re....