2016 (10) TMI 210

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.... For the Respondent : Mr.S.Kanmani Annamalai, ORDER Heard Mr.N.Prasad, the learned Counsel appearing for the petitioner and Mr.Kanmani Annalmalai, the learned Additional Government Pleader appearing for the respondent. 2. In these Writ Petitions, the petitioner is the Indian Oil Corporation and the challenge is to the orders of demand dated 27.08.2015 as well as the order rejecting the ....

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.... made under Section 8(1) of the Central Sales Tax Act. 4. The respondent passed the impugned assessment orders dated 27.08.2015 on the ground that the petitioner has not filed their objections.  Immediately thereafter, the petitioner, on 28.09.2015 filed an application for rectification, pointing out that they have already reversed the ITC on interstate sale falling under Section 8(1) of t....

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....count of the amendment to the rule extending the time limit for such submission, the petitioner submitted the same on 06.01.2016.  Furthermore, in the Auditor's Report filed under Section 63 A of the TNVAT Act, specifically, it has been stated that the ITC has been reversed to the extend of 3% w.e.f. 11.11.2013. In these circumstances, the respondent should not have completed the assessme....