2021 (12) TMI 151

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....der Special Government Pleader ORDER Mr.D.Ravichander, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner had earlier suffered from an Assessment Order dated 10.06.2021 passed by the respondent in CST/33251201978 for the Assessment Year 2017-2018. 3. It is the case of the petitioner that while filing monthly returns under the Central Sales Ta....

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.... sent a representation dated 17.09.2021 to the respondent with a request to revise the assessment under Section 84 of the TNVAT Act, 2006 as has been made applicable for the assessment under the CST Act, 1956. 6. The learned counsel for the petitioner submits that by an order dated 18.08.2021 in W.P.No.17227 of 2021, an interim order was passed by directing the respondent to pass appropriate or....

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....dding the VAT turnover for the respective months also as the CST turnover though has declared nil tax payable under the CST Act, 1956. 9. On the other hand, the Learned Special Government Pleader for the respondent submits that the petitioner has an alternate remedy before the Appellate Commissioner against the Impugned Assessment Order passed on 22.09.2021. 10. The learned Special Governmen....

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....1968 when at that time, no time limit was fixed to file a revised return. 12. Heard the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. I have perused the impugned Assessment Order and electronic returns filed by the petitioner for the months of April, May and June 2017 both under the TNVAT Act, 2006 and under the CST Act, 1956. 13. The turn ....