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2019 (6) TMI 1313 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - Audit Report in Form WW - Section 63-A of TNVAT Act, 2006 - financial year 2016-2017 - HELD THAT:- The entire issue covered in the case of TVL. NITHRA FURNITURE P. LTD., VERSUS THE ASSISTANT COMMISSIONER (CT) , CHENNAI [2015 (8) TMI 1467 - MADRAS HIGH COURT] where it was held that Once the original defect, if at all it was a defect, was cured by the assessee, by filing Form WW, the respondent cannot simply throw the form out on the ground that it was filed beyond the period of limitation. This is especially so when best of judgment assessment orders have been passed by him. The impugned order is set aside only to facilitate assessment to be done afresh in the light of Audit Report in Form WW, which has since been filed along with penalty - Now that the Audit Report in Form WW has been filed with the respondent, the respondent shall make the assessment afresh, taking into account the Audit Report in Form WW and pass assessment order afresh, within a period of four weeks from the date of receipt of a copy of this order - petition disposed off.
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