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2021 (10) TMI 123 - MADRAS HIGH COURTValidity of assessment orders - assessment orders challenged on the ground that the revision of assessment stating that the appellant has not filed the option letter in terms of Section 6(2) of the TNVAT Act is not sustainable - whether there is a need for a registered dealer to file an option letter in a particular format and does the Act prescribed any such format? - HELD THAT:- Since the appellant had questioned the very jurisdiction of the authority to treat the returns filed by the appellant as returns other than exercising option under Section 6(1) of the TNVAT, it is one of the exceptions which has been carved out to enable the aggrieved person to approach this Court under Article 226 of the Constitution of India though an alternative remedy is provided for - the writ petition has been pending from the year 2018 onwards and the issue being a legal issue, namely, as to whether in the absence of a written form or procedure or exercising the option whether a return filed by payment of compounded rate of tax would deem to be an option exercised by the dealer to pay taxes at compounded rates is a legal question which cannot be decided by the Appellate Authority under the provisions of the TNVAT Act and this is all the more a reason that the appellant should be permitted to approach this Court. Therefore, the writ petitions were maintainable. The order passed in the writ petitions are set aside, consequently the orders of assessment passed by the respondent are set aside - the matter is remanded to the Assessing Officer to treat the returns filed by the assessee under Section 6(1) of the TNVAT Act and proceed to complete the assessment in accordance with law - Petition allowed by way of remand.
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