TaxTMI 
TaxTMI 
2022 (3) TMI 353
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....petition dated 08.10.2018 filed under Section 84 of the TNVAT Act filed by the petitioner. 2. The petitioner is a dealer in cement and cement products and is registered with the respondent under the erstwhile Tamil Nadu Value Added Tax Act (In short 'TNVAT Act'). The petitioner claims that, he regularly filed monthly returns and paid the taxes. There was an inspection by the Enforcement Wing officials on 03.11.2014 and 04.11.2014 at the petitioner premises and they alleged that, the petitioner has not filed monthly returns from February 2009 onwards. Based on the said proposal, a notice dated 31.12.2014 was issued. Thereafter, the petitioner had given a detailed reply and produced accounts and a copy of the manually prepar....
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....84 rectification application has been kept pending without deciding the same, the Revenue has proceeded to make a demand through the impugned communication dated 27.02.2019 for all the five assessment years ie., from 2009-10 to 2013-14. Challenging the same, the present writ petition has been filed. 7. Reiterating the aforesaid, the learned counsel for the petitioner would submit that, as per Section 84 of the TN VAT Act, such application can be filed by the dealer within six years the date of any order passed by any authority ie., the assessing authority or appellate authority or revising authority including the appellate tribunal, to rectify any error apparent on the face of the record. 8. When that being so, when such an applicatio....
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....ner, which should have been paid by 25.09.2017 itself, and since the same has not been paid, the impugned demand has been made. Therefore, it does not require any interference from this Court, he contended. 11. I have considered the submissions made by the learned counsel for the parties and have perused the materials placed on record. 12. Section 84 of the TNVAT Act makes it clear that, within six years from the date of order of assessment made by either the assessing authority or appellate authority or revising authority, including appellate Tribunal, if the dealer / assessee finds certain error apparent on the face of the record, in order to rectify the same, a rectification application can be made. 13. If such application is ma....
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....petitioner dated 08.10.2018. 16. The said submission made by the learned counsel for the petitioner is appealing to this Court because, there has been no express order passed by the respondent Revenue either accepting or rejecting the claim made by the petitioner by the application dated 08.10.2018. 17. While the Section 84 application was pending consideration, without deciding the same by passing express order in this regard, the respondent Revenue cannot proceed further to make a demand on the original assessment. Therefore, this Court has no hesitation to hold that the present demand dated 27.02.2019 is infirm and therefore, it is liable to be interfered with. 18. In that view of the matter, this Court is inclined to dis....