2021 (5) TMI 32

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Government Pleader appearing for the respondents. 2.The petitioner is an assessee registered with the third respondent. The case on hand pertains to the assessment year 2015-16. The petitioner suffered an adverse order of assessment on 13.12.2017. After the petitioner filed declaration forms in Form C and Form F towards inter-state sale and consignment sale, the revised order of assessment was passed on 13.08.2018. In the said order also, the petitioner was called upon to pay tax and penalty. Aggrieved by the same, the petitioner filed statutory appeal before the appellate authority. The appeal was dismissed on 18.09.2019. Questioning the same, this writ petition came to be filed. 3.The petitioner in the affidavit filed in support of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Value Added Tax Rules, 2007. I sustain the contention of the petitioner's counsel. Therefore, the order impugned in this writ petition is quashed and the matter is remitted to the appellate authority. A copy of the written statement filed by the departmental representative will be served on the appellant/petitioner herein and thereafter, the appellate authority shall pass orders afresh in accordance with law. 6.When the writ petition was listed for admission before this Court, this Court sought details regarding pendency before the Main Bench of Sales Tax Appellate Tribunal as well as the Additional Benches. The Main Bench of Sales Tax Appellate Tribunal is at Chennai and there are three Additional Benches - one at Chennai, one at Mad....