2016 (3) TMI 932

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....r the Respondent : Mr. V.Haribabu, AGP (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 t....

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.... order dated 14.1.2015. By this order, the respondent 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 w....

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....to the decision with regard to the reversal of input 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 ....