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2016 (8) TMI 1335 - HC - VAT and Sales TaxRecovery action initiated by the respondents - recovery of tax and penalty as assessed on the petitioner for the four years, viz., 2006-2007, 2008-2009, 2010- 2011 and 2011-2012 - Held that: - the Assessing Officer cannot be blamed because the petitioner defaulted in producing the C-Forms - Now the petitioner has realised his mistake and has enclosed the C-Forms, which according to the petitioner covers 75% of the transaction. Therefore, before bringing the property of the petitioner for sale, the respondents should be directed to consider the petitioner's representation, dated 25.07.2016 filed under Section 84 of the TNVAT Act, 2006. Accordingly, there will be a direction to the 3rd respondent to consider the petitioner's representation, dated 25.07.2016, filed under Section 84 of the TNVAT Act, 2006, along with the C-Forms enclosed in the said representation, and appropriate orders of revised assessment shall be passed, on merits. Petition disposed off.
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