2016 (3) TMI 932

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....P (T) JUDGMENT V.RAMASUBRAMANIAN,J This writ appeal arises out of an order passed by the learned Judge dismissing a writ petition filed by the appellant/assessee on the ground of availability of an alternative remedy. 2. Heard Mrs.G.Thilagavathi, learned counsel for the appellant and Mr.V.Haribabu, learned Additional Government Pleader (Taxes) for the respondent. 3. The assessee/appellant ap....

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....ent again reversed the input tax credit claimed by the appellant holding that the registration certificate was issued within the time limit prescribed in Rule 5(1)(a) of the Tamil Nadu Value Added Tax Rules, 2007. The question as to whether the appellant/assessee was prevented from filing manual returns and the question as to whether the password was given belatedly, were not considered in the sai....

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.... tax credit. 7. Therefore, there is a clear question of non application of mind to a very important fact by the Assessing Officer, both in the original order and in the order passed under Section 84. In such circumstances, the appellant could not have been driven to the remedy of revision under Section 54. 8. In the light of the above, the writ appeal is allowed and the order in the writ petitio....