TaxTMI 
TaxTMI 
2022 (3) TMI 930
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....berty to work out their remedy before the Appellate Authority by filing an appeal. 2. The appellant company is a registered dealer under the erstwhile Tamil Nadu Value Added Tax Act, 2006 and engaged in the business of man power supply by entering into labour contracts with Neyveli Lignite Corporation and its associated enterprises. According to the appellant, they have duly filed the monthly returns in Form-I for the years 2013-14 and 2014- 15. While so, their business premises was inspected by the Enforcement Wing of the Commercial Taxes Department on 20.10.2015 and 30.09.2016 and found certain discrepancies. According to the appellant, such discrepancies noticed by the enforcement wing officials are nothing but inadvertent errors commit....
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....e writ petitions, dismissed the writ petitions on 30.11.2021 by granting liberty to the appellant to workout their remedy before the Appellate Commissioner by way of an appeal within a period of thirty days and directed the Appellate Commissioner to dispose of the same within a period of three months thereafter. As against the order dated 30.11.2021 passed in WP No. 25394 of 2021, the appellant is before this court with this writ appeal. 4. It is the contention of the learned counsel for the appellant that the assessment orders suffer from patent illegalities and they were passed without jurisdiction. When the jurisdiction of the respondent was questioned, the learned Judge ought to have considered the writ petition on merits, but without ....
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....ithout stating any reason for such delay and passed the assessment orders without considering the replies already filed by the appellant. Hence the finding of the learned Judge that the writ petition is not maintainable as the appellant neither filed any representation nor appeared before the respondent is erroneous. Therefore the learned counsel for the appellant prayed for setting aside the order of the learned Single Judge and prayed to allow this appeal. 6. On the other hand, the learned Government Advocate would contend that the dispute raised by the appellant relates to improper computation and/or determination of tax notwithstanding their plea that there were certain inadvertent errors crept in the books of accounts maintained by th....