2021 (11) TMI 1162

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.... For the Respondent : Ms. Amirta poonkodi Dinakaran Government Advocate ORDER The petitioner has challenged the impugned assessment order dated 01.10.2021 for the assessment year 2014-15. By the impugned assessment order, the respondent has determined the tax payable by the petitioner as Rs. 6,56,812/- being the differential amount of tax and penalty under Section 27 (3) (c) of the TNVAT Ac....

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....t from the other State to furnish Form F. 4. Opposing the prayer, the learned counsel for the respondent submitted that the petitioner has an alternative remedy under Section 51 of the TNVAT Act by filing an appeal before the Appellate Commissioner and also an alternate remedy under Section 84 of the TNVAT Act for revision of the order and there is no limitation for producing these forms. The l....

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.... Both the assessees appealed against their respective assessments. In both the cases, leave to file the relevant C forms was asked for, at the appellate stage. The Appellate Assistant Commissioner, however, declined to receive the C forms, and confirmed the assessments. On further appeal before the Tribunal, the assessees produced the C forms once again. At this stage, the Tribunal entertained the....

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....sue of the impugned order. The petitioner has also filed form F for a value of Rs. 32,68,439/-. The correctness of those form F cannot be determined under Article 226 of the Constitution of India as the scope of interference under Article 226 is limited with wide powers. Considering the same, liberty is given to the petitioner to work out the alternate remedy, either under Section 51 of the TNVAT ....