2021 (11) TMI 828 - MADRAS HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Rejection of request of the petitioner for rectification of an Assessment Order - Recovery of proportionate Input Tax Credit - Section 84 of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- This is the case where the petitioner had failed to challenge the Assessment Order dated 16.06.2015 in time before the Appellate Commissioner. This is not a case where there is an error apparent on the face of record for the petitioner to invoke the jurisdiction of the Assessing Officer under Section 84 of the TNVAT Act, 2006 - The amount involved is also meagre amount of ₹ 33,063/- on account of the consequences of the Assessment Order under CST for the Assessment Year 2011-2012. Therefore, there is not only no merits in the present writ petition but also no equity in favour of the petitioner. This Writ Petition is dismissed with liberty to the petitioner to file a revision application, if such application can be filed in accordance with law.