2021 (12) TMI 69

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....am For the Respondent : Mr.D.Ravichander Special Government Pleader ORDER Mr.D.Ravichander, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned rectification order dated 12.10.2021 bearing reference in CST No.588887/2010-2011. 3. The petitioner had filed an application for rectification of the order under Section....

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....ision of the Hon'ble Supreme Court in The Commissioner of Central Excise, Calcutta Vs A.S.C.U Limited, (2003) 151 ELT 481 and that of another decision of this Court in M/s.Sujana Towers Limited Vs. Assistant Commissioner (CT) passed in W.P.No.30304 of 2014 dated 20.11.2014. 7. The learned counsel for the petitioner submits that if the respondent had any doubts as to whether the petitioner h....

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....ed Special Government Pleader for the respondent further submitted that the petitioner has a alternate remedy before the Appellate Deputy Commissioner (ST) under the provisions of the TNVAT Act, 2006 and therefore on this count also this writ petition is liable to be dismissed. 11. By way of rejoinder, the learned counsel for the petitioner submits that proviso to Section 84(1) of the TNVAT Act....

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....T Act, 2006 on 01.10.2021. The respondent has proceeded to pass the impugned rectification order on 12.10.2021 without calling upon the petitioner to furnish the documents even after no personal hearing was granted by the respondent. The respondent should have called upon the petitioner to file the documents and thereafter passed appropriate orders for rectification of the order. 15. Considerin....