2018 (10) TMI 2

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.... For the Petitioner : Ms.Lakshmi Sriram For the Respondents : Mr.M.Hariharan Additional Government Pleader (Tax) COMMON ORDER The petitioner is aggrieved against the proceedings of the 3rd respondent informing the petitioner that their request to revise the assessment under section 84 of the Tamil Nadu Value Added Tax Act, cannot be complied as they have not filed any fresh records and....

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....isposing the applications filed under Section 84 of the TNVAT Act, 2006 in a proper and perspective manner, since the impugned orders rejecting the applications were passed only by stating that the request to revise the assessment cannot be complied with, as the petitioner has not filed any fresh records and grounds warranting to revise the assessment. 4. The learned Additional Government Plead....

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....y considering the materials already placed on record which were examined by the Assessing Officer. Needless to say that an application filed under section 84 for rectification has to be considered, based on the reasons and grounds stated in the application filed by the assessee by furnishing reasons and grounds stated therein. In this case, the 3rd respondent has not at all given any reasons and f....

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....ndent for considering the rectification petition filed by the petitioner and pass orders on the same on merits and in accordance with law with reasons and findings by dealing with the grounds therein, after giving an opportunity of personal hearing to the petitioner. It is made clear that this Court is not expressing any view on the merits of the claim made by the petitioner in the rectification p....