2021 (4) TMI 597

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....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 belated. The order relates to seven appeals, f....

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....ated 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 petitioner came to know of the orders of assessment. Up....

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....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% of the disputed taxes are said to have been paid and....