2017 (2) TMI 232

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Petitioner : Mr.D.Ashok Kumar For the Respondents : Mr.S.Kanmani Annamalai ORDER 1. Issue notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondents. 1.1. With the consent of the learned counsels for the parties, the writ petition is taken up for hearing and final disposal. 2. This writ petition is directed against....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... place of business was situate in those parts of the State, which were hit by cyclone ; Chennai being one of them. 3.2. It is the petitioner's case that since, its principal place of business is in Chennai, it was entitled to the benefit of the aforementioned Government Order. 4. Mr.Kanmani Annamalai, concedes that under sub-rule (1) to Rule 16-A of the Tamil Nadu Value Added Tax Rules, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... end of the financial year in duplicate." 7. A plain reading of Rule 16-A(1) would show that a dealer is required to furnish his audit report in Form WW within nine months from the end of the financial year. Therefore, clearly, the petitioner had initially leeway till 31.12.2016, to file the audit report in Form WW, which got extended via the aforementioned Government Order till 10.01.2017, wit....