2017 (7) TMI 1240

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.... and W.M.P.Nos.17755 and 17756 of 2017 - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM For Petitioner : Mr. D. Vijayakumar For Respondents: Mr. K. Venkatesh, Government Advocate COMMON ORDER Heard Mr.D.Vijayakumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents. 2.The petitioner is a multinatio....

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....one such mistake, the learned counsel for the petitioner has drawn the attention of this Court to Page No.115 of the typed set of papers which is the revised annual return for the year 2015-2016. The learned counsel for the petitioner submitted that during the personal hearing, it was explained to the assessing officer that the mistake has occurred while preparing the tabulated statement as the en....

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....equested the assessment to be revised vide their representations dated 27.03.2017 and 03.04.2017. This Court had directed the first respondent to pass orders on the representations within a time frame. Along with the order copy, the petitioner is stated to have been produced the original &#39;C&#39; Declaration forms on 17.04.2017 and on the same day, the first respondent issued a notice expressin....

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....aken up for the first time before the Court and it is an afterthought and has given some reasons as to why the details do not match with the value of the &#39;C&#39; Declaration forms and if the petitioner is aggrieved by the reason, they can very well avail the appellate remedy available under the Act. With regard the averments contained in Ground &#39;c&#39; of the Grounds of the writ petition, ....