TMI Blog2014 (9) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of assessee. - W.P.Nos.19828 and 19829 of 2014 and M.P.Nos.1 + 1 and 2 + 2 of 2014 - - - Dated:- 24-7-2014 - M. Sathyanarayanan,JJ. For the Petitioner : Mr. S. R. Rajagopal For the Respondents : Mr. A. R. Jayaprathap ORDER By consent, both the writ petitions are taken up for final disposal. 2. The petitioner in these writ petitions are one and the same person. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Value Added Tax, the petitioner was claiming exemption on the entire turnover as per Schedule II of TNVAT Act and no portion of the sale turnover of the petitioner was suppressed at the time of assessment and without taking into consideration the above said facts, the 1st respondent has issued a notice on 24.06.2010, which was served on the petitioner on 13.07.2010, proposing to tax 15% on total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that as per Section 54(1) of TNVAT Act, an application for revision should be filed before the Joint Commissioner (CT) within a period of 30 days and a further period of 30 days is allowed if the Revisional authority is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period and since the petitioner did not offer any explanation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d respondent are set aside and the 2nd respondent is directed to entertain the revision, if the papers are in order, without putting the issue regarding limitation and thereafter, pass orders on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. No costs. Consequently, the connected Miscellaneous Petitions are closed. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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