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2022 (9) TMI 998 - CST, VAT & Sales Tax
Maintainability of application - Existence of Authority for Clarification and Advance Ruling, with the enacting of the TNGST Act, 2018 - Section 174 of the TNGST Act - HELD THAT:- In view of the stand taken by the petitioner, I need hardly address the defence taken by the respondents, as I accede to the submissions made by the petitioner, concluding that, both the application and the impugned order would survive no longer.
It is brought to my notice that the assessments for various years have been kept pending by the Authority awaiting disposal of this writ petition and in light of an interim order passed by this Court on 04.11.2019 directing the respondents to maintain status quo. This order has been interpreted by the respondents to mean that all assessment should be kept pending. Seeing as the assessments relate to the periods 2014-15, 2017-18, a period of 16 weeks is granted to the parties to complete all pending assessments in accordance with law.
Petition disposed off.