2022 (2) TMI 405

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....DER Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment Order dated 27.12.2019 for the Assessment Year 2006-2007 under the provisions of the TNGST Act, 1959 from 01.04.2006 up to 31.12.2006 and from 01.01.2007 up to 31.03.2007 under the provisions of the TNVAT Act, 2006 which came into forc....

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.... the impugned order has been passed, now, the petitioner has rushed to this Court stating that the objection of rate of tax at 12.5% in the impugned order is erroneous and contrary to Section 3(4) of the TNVAT Act, 2006. 6. The petitioner is not entitled to invoke jurisdiction of this Court as the petitioner has failed to give a reply which was elementary on the part of the petitioner to have fil....