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2022 (5) TMI 386 - HC - VAT and Sales TaxMaintainability of application - Rectification application still pending - Section 84 of the TNVAT Act - HELD THAT:- The respondent is directed to consider the application submitted by the petitioner dated 21.12.2020 under Section 84 of the TNVAT Act for rectification of the assessment order dated 21.02.2020 for the Assessment Year 2012-13 under the TNVAT Act and pass orders thereon on merits and in accordance with law, after giving an opportunity of being heard to the petitioner within a period of four weeks from the date of receipt of a copy of this order. Till such time, the impugned demand notice shall be kept in abeyance. It is made clear that, once the rectification application is disposed of on merits, depending upon the outcome of the same, further course of action to be pursued or not of the impugned order can be taken by the Revenue. Petition disposed off.
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