2017 (9) TMI 131

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....eard Mr.N.Murali, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate, accepting notice on behalf of the respondent. 2. With the consent of the learned counsel on either side, the main writ petition itself is taken up for final disposal. 3. The petitioner, who is a registered dealer on the file of the respondent, under the provisions of the Tamil Nadu Value Add....

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....revised order had been passed on 23.09.2010 which was also within the period of six years. Subsequently, the second revisional notice was issued on 21.04.2017. The petitioner would contend that this notice is barred by limitation on the ground that it has been issued beyond the period of six years from 08.01.2010 when the petitioner was deemed to be assessed under Section 22 of the TNVAT Act, and ....

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....found fault for having decided the matter on merits and rendered a finding. Therefore, the petitioner has to be blamed for the mistake committed by them. However, considering the fact that the plea of limitation is a technical plea and a legal plea and it could be raised at any stage of the proceedings and this Court also is entitled to look into the said plea, this Court is of the opinion that th....