2019 (7) TMI 894

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.... 2006'), which shall hereinafter be referred to as 'TNVAT Act' for brevity. 4.To be noted, under TNVAT there is a set of rules in the nature of Subordinate legislation and these set of rules go by the name 'Tamil Nadu Value Added Tax Rules, 2007', which shall hereinafter be referred to as 'TNVAT Rules'. 5.Undisputed facts that emerge from the case file and the submissions made before this Court are to the fact that writ petitioner is a dealer under TNVAT Act and writ petitioner was filing monthly returns under section 21 of TNVAT Act. The respondent took the position that the writ petitioner dealer is not entitled to deemed assessment under Section 22 of TNVAT Act, as according to the respondent, monthly return....

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....etitioner dealer. In response to this, learned Revenue Counsel at the outset pointed out that the impugned order is dated 26.12.2018 and the instant writ petition has been filed only on 10.07.2019, almost 6 months later. Learned counsel for Revenue also points out that the objections have been considered and therefore, it cannot be gainsaid that Narasus principle comes to the aid of the writ petitioner. This Court has carefully considered the rival submissions. With regard to the first objection of the learned Revenue Counsel that the impugned order is dated 26.12.2018, learned counsel for writ petitioner submits that it was not served on the writ petitioner immediately and it was served on the writ petitioner much later. Considering the....