2018 (3) TMI 1272

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....r to quash the same. Said writ petition has been dismissed on 14.02.2017, citing, a decision of the writ Court dated 06.02.2017, in a batch of writ petitions, the lead being W.P.No.7969 of 2014 titled as "M/s.Everest Industries Limited, Rep. by its Senior Manager, Finance Vs. The State of Tamil Nadu Rep. by its Secretary, Commercial Taxes Department and another. 2. Though appellant has challenged the order made in W.P.No.30426 of 2015 dated 14.02.2017, by way of instant writ appeal, earlier, when a batch of Writ Appeals filed against the common order in M/s.Everest Case, came up for admission, submission was made by the learned Special Government Pleader (Taxes) that the instant appeal is different and the notification granting exe....

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.... of Tamilnadu submitted that after the assessment order dated 27.08.2015, passed by the Deputy Commissioner (CT) IV (FAC), Large Taxpayers Unit, Chennai, M/s.Hyundai Motors India Limited, the respondent herein seemed to have submitted an application dated 21.09.2015 for withdrawing the notice of demand in Form-RR, consequent to the assessment order dated 27.08.2015 and that the said application dated 21.09.2015 submitted to the Deputy Commissioner (CT) IV (FAC), Large Taxpayers Unit, Chennai, cannot be treated as a rectification application, as contemplated under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. 3. Responding to the above, Mr.C.Natarajan, learned senior counsel submitted that except the above application dated 21.0....

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....fication made under this section as they apply to the order in respect of which such order of rectification has been made. 5. As rightly contended by Mr.N.Vijaynarayanan, learned Advocate General, Government of Tamilnadu, application dated 21.09.2015, submitted to the Deputy Commissioner (CT) IV (FAC), Large Taxpayers Unit, Chennai, cannot be treated as an application under Section 84 of the Tamilnadu Value Added Tax Act. Earlier, on 09.03.2018, we recorded the statement of the learned Advocate General that common order made in W.P.No.7969 of 2014 dated 06.02.2017 titled as "M/s.Everest case", is not applicable to the case on hand and therefore the order impugned in the instant appeal can be set aside. He also made submission that writ C....