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2021 (9) TMI 423 - HC - VAT and Sales TaxSeeking direction to respondent to consider the representation within stipulated period - availability of appeal remedy, which was not exhausted - existence of error, apparently on the face of the record or not - Section 84 of the TNVAT Act - HELD THAT:- Since Sub-Section (4) of Section 84 of the TNVAT Act has made it clear that even if the appeal / revision has been filed or pending, that will not preclude the power vested in the assessing authority to decide any such application be moved by the assessee to be considered under Section 84 of the TNVAT Act. The objection raised by the learned Government Advocate appearing for the respondent that without exhausting appeal remedy as against the original order / assessment order passed by the assessing authority, since the petitioner has invoked the provision under Section 84 of the TNVAT Act, the same cannot be entertained, in the considered view of this Court, will not be sustainable and cannot be countenanced - this Court feels that the plea raised by the petitioner for the simple prayer of mandamus to consider his request dated 06.01.2020 under Section 84 of the TNVAT Act, on merits by the assessing authority can very well be considered. It is made clear that before passing final order as indicated above under Section 84(1) of the TNVAT Act, the respondent shall give an opportunity of being heard to the petitioner and after assessing and evaluating the details to be supplied in this regard by the petitioner/assessee, needful as indicated shall be undertaken by the respondent - Petition disposed off.
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