2016 (9) TMI 824

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....essee on the file of the first respondent herein under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act]. In this writ petition, the petitioner questions the order passed by the second respondent who is the appellate authority, who has rejected the petitioner's appeal petition in A.P.VAT No.73/2015 by order dated 10.05.2016 as not entertainable. 3. The facts which are relevant for the disposal of the writ petition are that the petitioner was issued a revision notice for the year 2012-13 proposing to revise the total and taxable turn over of the petitioner, apart from proposing to reverse the Input Tax Credit and imposing penalty. The petitioner submitted their objections and the Assessing Officer completed the as....

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....T Act. In my view, this was uncalled for, since the appeal is by the dealer and not by the revenue. Therefore, all that the Appellate Authority should have seen in the appeal petition is as to whether the petitioner has made out any grounds to interfere with the rectified assessment order, only with regard to the points which have been held against the petitioner. 6. In other words, what can be seen by the Appellate Authority is with regard to the correctness of the order passed by the Assessing Officer, which is not to the satisfaction of the dealer. This is so because the revenue did not prefer any appeal against the order passed by the Assessing Officer entertaining the petition under  Section 84 of the TNVAT Act and rectifying t....

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.... ENGG. CO., this Court held that there is a clear and a real distinction between an order allowing an application for rectification and thereby rectifying or modifying the original order of assessment and an order rejecting an application for rectification. When the rectification proceedings resulted in a positive action, which has the effect of destroying the finality of original assessment, thereby reopening the assessment order itself, then the provisions relating to appeal would lie. On the other hand, when the Assessing Officer refuses to interfere with the original order and that order is allowed to remain intact, the said order would not be amenable normally to appeal remedy. In so holding, this Court referred to the provisions under....