TaxTMI 
TaxTMI 
2021 (11) TMI 1162
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....nkodi 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 Act, 2006. 2. It is the case of the petiti....
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.... 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 learned counsel for the respondent has also plac....
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....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 them. While doing so, the Tribunal felt satisfied that th....