2017 (10) TMI 543

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....Sampath ORDER Heard Mr.V.Sudakar, learned counsel for the petitioner and Ms.Narmadha Sampath, learned Special Government Pleader appearing for the respondent. With the consent on either side, the writ petitions themselves are taken up for final disposal. 2. The writ petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006....

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....the petitioner should agitate before the Assessing Officer and not by way of filing a writ petition. It appears that the petitioner, though received the impugned Assessment Order, did not prefer an appeal within the time permitted by the Act and they are before this Court after the period of limitation. According to the writ petitioner, if the abstract of the turnover and copies of monthly returns....

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..... However, the respondent while completing the assessment pointed out that as per the web report, the registration was cancelled prior to the date of purchase and therefore, the Input Tax Credit claimed by the petitioner from registration cancelled dealer is liable to be reversed. The legal position which has been settled by this Court is that the retrospective cancellation of the registration can....

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....n 84 of the Tamil Nadu Value Added Tax Act within a period of 10 days from the date of receipt of a copy of this order. On such application being filed, the respondent shall consider the same after affording an opportunity of personal hearing to the petitioner, pass a reasoned order on merits and in accordance with law within a period of two weeks from the date on which personal hearing is conclud....