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2021 (3) TMI 131 - HC - VAT and Sales TaxMaintainability of petition - availability of alternate remedy of appeal - allegation is that the writ petition was filed beyond the maximum time limit stipulated under the VAT Act for filing the appeal - HELD THAT:- An identical issue was considered in MAHINDRA & MAHINDRA LTD. VERSUS THE JOINT COMMISSIONER (CT) APPEALS, THE DEPUTY COMMISSIONER (CT) - II, LARGE TAX PAYERS UNIT, CHENNAI-8 [2021 (3) TMI 82 - MADRAS HIGH COURT] wherein we dealt with the issue as to whether the decision of the Hon'ble Supreme Court in the case of ASSISTANT COMMISSIONER (CT) LTU, KAKINADA & ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [2020 (5) TMI 149 - SUPREME COURT], which was relied upon by the learned Single Judge, laid down the proposition that there has been absolute bar for entertaining a writ petition, which had been filed beyond the statutory period of limitation prescribed under the Act for preferring a statutory appeal before the Appellate Authority. In the light of the above decision wherein it is held that there is no absolute bar for entertaining a writ petition, the decision of the learned Single Judge in holding as if there is a blanket ban for entertaining a writ petition cannot be countenanced. Hence, the impugned order is interfered with. Revision of assessment, which was initially completed by issuance of a notice under Section 27 of the VAT Act - HELD THAT:- Our attention is drawn to a certificate issued by the Chartered Accountant dated 16.2.2017 - No doubt, the said certificate dated 16.2.2017 is much after the assessment order dated 15.9.2016. Nevertheless, had an opportunity been granted to the appellant to produce the books of accounts and other records, in all probabilities, the dispute would have been resolved. Thus, considering the peculiar facts and circumstances of the case, we are of the considered view that one more opportunity can be granted to the appellant to go before the Assessing Officer and place all records so as to enable the Assessing Officer to complete the assessment in accordance with law after taking note of the relevant factors. The matter is remanded to the Assessing Officer for a fresh consideration - Appeal allowed by way of remand.
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