2021 (1) TMI 136

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....espondent : Ms.G.Dhana Madhri Government Advocate COMMON ORDER W.P.Nos.16460, 16462, 16464 & 16465 of 2020 challenge orders of assessment dated 16.09.2019, 24.01.2020, 11.10.2019 and 18.11.2019 for the periods 2014-15, 2015-16, 2015-16 and 2017-18 respectively under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). W.P.Nos.16454, 16458, 16459 and 16461 of 2020 challeng....

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....account by the assessing authority and suitable relief granted, if the declarations were found to be in order. Accordingly, the petitioner prayed for a period of three months in the Section 84 applications to file the declaration forms. 3. Secondly and without prejudice to the request for time, the petitioner submitted that it had effected sales of capital goods, being motors for industrial appl....

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.... The impugned orders have been passed on the same day when the applications for rectification were filed. In the narration to the order the Officer extracts the entirety of the application filed. However, in the operative portion extracted below, he considers only the first limb of the prayer seeking additional time to file the declaration forms. 'The application filed by the dealers under Secti....

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..... The learned counsel for the petitioner would submit even at this juncture that the requisite forms are unavailable and thus I find no infirmity in the conclusion of the Officer to the fact that additional time is not liable to be granted. The impugned order to this extent, is confirmed. However, the alternate prayer raised by the petitioner has been omitted to be considered though noted expressl....