2021 (9) TMI 423

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....red to as "TNVAT Act" in short]. 3.The petitioner was originally assessed under the self assessment basis under Section 22(2) of the TNVAT Act by accepting the returns. Subsequently, it seems that at verification of returns, based on certain defects, the respondent had issued a notice dated 17.05.2018 stating certain reasons. Pursuant to the notice, the petitioner had given a reply on 26.05.2018 putting forth the defence to be taken in that regard. 4.However, the respondent, by order dated 19.12.2018 having rejected the said defence or reply given on behalf of the assessee/petitioner has passed an order, thereby making a demand to pay the additional tax under the TNVAT Act. 5.In this context, it is the case of the petitioner that though ....

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....on 84 of the TNVAT Act and decide the same, after giving an opportunity of being heard to the petitioner within a timeframe that may be stipulated by this Court. 9.Heard Mr.R.Sureshkumar, learned Government Advocate (Civil) appearing for the respondent, who on the other hand would submit that as against the order passed by the assessing authority, the petitioner has got an appeal remedy under the provisions of the TNVAT Act, which should be filed within thirty days time. Within the said time of limitation, no appeal seems to have been filed by the petitioner and in order to overcome such non-filing of the appeal within the time, the petitioner has moved this application seeking the relief under Section 84 of the TNVAT Act, which the petiti....

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.... 14.Whether any error apparent on the face of the record or not has to be decided only by the assessing authority and in this regard, whatever be the details given by the assessee shall be taken into account by the assessing authority and decide the same on merits. 15.In this context, since Sub-Section (4) of Section 84 of the TNVAT Act has made it clear that even if the appeal / revision has been filed or pending, that will not preclude the power vested in the assessing authority to decide any such application be moved by the assessee to be considered under Section 84 of the TNVAT Act. 16.Therefore, the objection raised by the learned Government Advocate appearing for the respondent that without exhausting appeal remedy as against the or....