2016 (10) TMI 147

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....for disposal. 2. The petitioner is a manufacturer of finished leathers, cotton yarn and shoe uppers and is an assessee 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.76/2015, by order dated 31.05.2016, as not entertainable. 3. The facts which are relevant for the disposal of the writ petition are that the petitioner was issued with 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 ....

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....aphs of the order commenting upon the action initiated by the Assessing Officer in the petition filed by the petitioner under Section 84 of the TNVAT 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 pr....

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.... "6. As far as the first issue on the maintainability of the appeal is concerned, in the decision reported in 39 STC 260 STATE OF TAMIL NADU v.CROMPTON 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 ord....