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2017 (6) TMI 1341 - HC - VAT and Sales TaxFiling of the option letter - allegation of non-filing of monthly return electronically - TNVAT Act - HELD THAT:- Such filing is disputed by the other side specifically by contending that some records are fabricated by the petitioner. Therefore, in view of the above said disputed question of fact, this Court is not inclined to interfere, as it is open to the petitioner to raise the contention before the Appellate Authority, who is also the fact finding authority. Insofar as the next contention viz., filing of the monthly return electronically is concerned, again this Court is not inclined to interfere, since it is an admitted fact that the petitioner has chosen to file the returns after a period of three years i.e., in the year 2015. Accordingly, without expressing any view on the merits of the contentions raised by the respective parties, these writ petitions are disposed of, with liberty to the petitioner to agitate the matter before the Appellate Authority by way of filing an appeal, within a period of four weeks from the date of receipt of a copy of this order. If any such appeal is filed, the Appellate Authority shall consider the same on its own merits and in accordance with law, without reference to the period of limitation. Petition closed.
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