2018 (4) TMI 284

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....itioner is a registered dealer on the file of the 3^rd respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act). The petitioner is aggrieved by an order passed by the 2nd respondent dated 04.04.2017 based on a representation given by the petitioner with regard to levy of tax and penalty on the sale of idli and dosai maavu (batter) for the assessment years 2009- 2010 to 2016-2017. The petitioner requested for waiver of the amount which has been demanded. This application has been rejected by impugned order. 3. The petitioner's contention is that earlier the petitioner had approached the authority for clarification and advance ruling, who had clarified vide order dated 30.12.2016 which is a Review Order s....

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....st nor the principle that 'No one can be a Judge of his own cause' would apply, but however, to ensure that there is fairness in approach and to ensure that justice is done to the parties, it would have been better if the file had been assigned to some other officer of equivalent cadre as that of the 2^nd respondent, who can take a decision on the application for waiver on merits and in accordance with law. With this view in mind, this Court passed the following interim order dated 17.07.2017: "Heard Mr.C.Bakthasiromoni, learned counsel for the petitioner. 2. It is submitted by the learned counsel for the petitioner that the petitioner applied for a clarification before the authority for clarification and advance ruling and an....