2021 (1) TMI 136 - MADRAS HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Rejection of rectification application - additional time even after completion of assessment - petitioner prayed for a period of three months in the Section 84 applications to file the declaration forms - Section 84 of Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- The conclusion of the authority to the effect that more than sufficient time has been granted to the petitioner to file the Forms and thus the request for additional time is not liable to be granted, is correct. The learned counsel for the petitioner would submit even at this juncture that the requisite forms are unavailable and thus I find no infirmity in the conclusion of the Officer to the fact that additional time is not liable to be granted. The impugned order to this extent, is confirmed. However, the alternate prayer raised by the petitioner has been omitted to be considered though noted expressly in the impugned order. To this extent the impugned order is incomplete. The petitioner will thus appear before the Assessing officer on Friday the 4th of December, 2020 at 10.30 a.m. and put forth its argument in regard to the alternate prayer. No further notice need be issued in this regard. After hearing the petitioner, orders shall be passed on the alternate prayer raised, within a period of two weeks from date of personal hearing i.e. on or before 18.12.2020. Petition disposed off.