TaxTMI 
TaxTMI 
2021 (4) TMI 1132
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....e respondent. 2. This appeal has been filed by the writ petitioner, which is a registered dealer on the file of the respondent herein under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (for short, the Act) challenging the order dated 15.10.2020 in W.P.No.14846 of 2016. 3. The said writ petition was admitted in the year 2016 and an interim order was granted. The order of interim stay continued to remain in force till the said writ petition was taken up for disposal on 15.10.2020. The learned Single Judge was of the view that the appellant had not availed the alternate remedy provided under the Act and therefore held that the writ petition could not be entertained by placing reliance on the decision of the Hon'ble Supr....
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....t filed a counter contesting the matter on merits. Therefore, we are of the view that the writ petition could be entertained as it would fall within one of the exceptional circumstances pointed out. Hence, we are inclined to interfere with the impugned order passed in the said writ petition and take up the matter on merits. 7. The challenge in the said writ petition was to the assessment order dated 26.2.2016 under the provisions of the Act for the year 2014-15. The assessment was pursuant to a random selection for detailed scrutiny under Section 22(3) of the Act coupled with an inspection conducted by the Enforcement Wing Officials in the business premises of the assessee on 29.9.2014. 8. The three issues, which were raised by the as....
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.... the Appellate Deputy Commissioner (CT) (North), Chennai-6. 12. With regard to the other two issues pertaining to (i) production of C Forms without the seal of the check post officer and (ii) there were no C forms but the seal of the check post officer is available, the learned Additional Government Pleader would point out that the matter is entirely factual, that the appellant was granted an opportunity of personal hearing and in spite of it, they were not able to substantiate their claim and that therefore, the appellant should be relegated to avail the statutory appellate remedy. 13. So far as the cases where Form C Declarations are available, but do not contain the seal of the check post is concerned, if the Assessing Officer is o....
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....e following terms : "(i) The appellant is granted 30 days from the date of receipt of a copy of this judgment to avail the appeal remedy before the Appellate Deputy Commissioner (CT) (North), Chennai-6 against the assessment order in so far it relates to the tax levied on the difference noticed on stock reconciliation during inspection i.e tax amount of Rs. 77,82,481/- and if the appellant files an appeal within the time permitted, the First Appellate Authority shall entertain the appeal without rejecting the same on the ground of limitation; and (ii) With regard to the other two issues namely the inter-State sales treated as local sales where the tax of Rs. 2,50,04,903/- had been levied and the reversal of input tax credi....