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2018 (1) TMI 909 - HC - VAT and Sales TaxDeemed assessment - It is the case of the Plaintiff that though the payments for purchases were made, the ST-1 forms were not submitted despite repeated requests - The respondent completed the assessment, by rejecting the objections of the petitioner. Hence, the petitioner is before this Court - maintainability of petition. Held that: - Admittedly, the petitioner has an efficacious alternate remedy, by way of filing Appeal before the Appellate Authority, and it appears that, a portion of the tax has already been remitted by the petitioner for the respective assessment years. Therefore, the petitioner can very avail alternate remedy provided under the TNVAT Act, which is not only an effective remedy, but also efficacious remedy. Writ Petitions are disposed of, by giving liberty to the petitioner to file Appeals before the Appellate Authority, and if the Appeals are filed within a period of 30 days from the date of receipt of copy of this order, the Appellate Authority shall entertain the same, without rejecting it on the ground of limitation.
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