2021 (4) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....13, 22614, 22616, 22621, 22617 & 22620 of 2020 - -<br>CST, VAT & Sales Tax<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.S.Ramanathan For the Respondents : Mr.Mohd. Shaffiq Special Government Pleader (T) COMMON ORDER The petitioner challenges order dated 05.11.2020 passed by the first respondent returning the statutory appeals on the ground that the appeals are belate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....show that this intimation has been duly intimated to an officer of the Commercial Tax Department on 19.06.2012. The signature is a mere scrawl and no name or designation is mentioned therein. 3. According to the petitioner, it was of the view that no orders of assessment have been passed and it was only when coercive recovery proceedings was initiated by way of bank attachment that the petition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re, the benefit of doubt should certainly be given to the petitioner. This is particularly so since there is no allegation of malpractice foisted upon the petitioner by the officer nor is such an argument raised before me. 6. The impugned order is hence set aside and directions issued to the first respondent to receive the appeals as maintainable. As far as the TNVAT appeals are concerned, 100%....