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2014 (9) TMI 72 - HC - VAT and Sales TaxRejection of the application under Samadhan Scheme - balance of the admitted tax payable by the appellant was more than 10% - Whether the appellant is entitled to avail the Samadhan Scheme as per the provisions of the Tamil Nadu Sales Tax (Settlement and Arrears) Act, 2011 - Held that:- As per Rule 3(5) of the Rules, if the designated authority finds any defect or omission in the applications, he shall return such applications for rectification of the defects within ten days from the date of receipt of the said application. However, in the case on hand, the first respondent, did not do so, but, without considering the said provision, had passed the impugned order and the learned Judge had also confirmed the same. Admittedly, the appellant, on verification of the records, found that it had inadvertently reported the turnover as inter-state sale and hence, the appellant had also filed an appeal before the authority concerned. It is the specific plea of the appellant that had the appellant been provided with an opportunity to rectify the defects in the taxable turnover reported, the appellant would be in a position to show that the balance of the admitted tax payable should be within 10%. Though the appellant was denied to rectify the same, the learned Judge had not considered the same and rejected the writ petition, which, in our opinion, warrants interference - Decided in favour of assessee.
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