TaxTMI 
TaxTMI 
2021 (12) TMI 378
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 29.04.2021? 3. The petitioner has challenged the impugned memo dated 06.08.2021, returning the appeal filed by the petitioner against the rectification order dated 29.04.2021 passed by the 2nd respondent under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. 4. The facts of the case are that the petitioner had earlier suffered assessment orders on 19.03.2020 for the Assessment Years 2013-2014 & 2014-2015. Under this circumstances, the petitioner had filed an application for rectification of the mistakes under Section 84 of the Tamil Nadu Value Added Tax Act which came to be disposed by an order dated 29.04.2021. 5. The original assessment order passed on 19.03.2020 thus stood merged with the rectification order dated 29.04.2021.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....yammed v. State of Kerala, (2000) 6 SCC 359, the Hon'ble Supreme Court held observed as follows:- "The distinction is clear. Entertaining an application for review does not vacate the decree sought to be reviewed. It is only when the application for review has been allowed that the decree under review is vacated. Thereafter the matter is heard afresh and the decree passed therein, whatever be the nature of the new decree, would be a decree superseding the earlier one. The principle or logic flowing from the above said decisions can usefully be utilised for resolving the issue at hand." 10. A reading of Sub Section (5) to Section 84 of the TNVAT Act, 2006 makes it clear that the provisions of this Act relating to appeal and revision s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l order of assessment and pray for exclusion of time taken in pursuing the application under section 84 by virtue of Section 14 of the Limitation Act, 1963 while preferring an appeal under section 51/52 of the Tamil Nadu Value-Added Tax Act, 2006. 15. On the other hand, if the order, passed originally stands substituted by another order under section 84 of the Tamil Nadu Value- Added Tax Act, 2006, as in the present case, appellate remedy cannot disallowed. It can be appealed before the Appellate Commissioner under section 51/52 of the Tamil Nadu Value-Added Tax Act, 2006 as a fresh period of limitation would commence for appeal from passing of the order under review. Once an assessment order is rectified, the remedy to file an appeal agai....