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2022 (2) TMI 405 - HC - VAT and Sales TaxValidity of assessment order - It is the case of the petitioner that the petitioner is entitled to have the entire turn over assessed at 0.5% in terms of the provisions and the subsequent notification vide Notification No.II(1)/CTR(a-1)/2007 G.O.Ms.No.2 dated 01.01.2007 wherein, the rate at 1% was reduced to 0.5% for the purpose of Section 3(4) of the TNVAT Act, 2006 - HELD THAT:- The petitioner is not entitled to invoke jurisdiction of this Court as the petitioner has failed to give a reply which was elementary on the part of the petitioner to have file a reply notices when there is a proposal for revising the assessment. Considering the fact that the petitioner has shown scant regards of the assessment proceedings under the TNVAT Act, 2006, there are no merits in the present writ petition. Further, this writ petition has been filed for an order which came to be passed in the year 2019, which is exactly two years after the orders was passed. There are no reasons for entertaining this writ petition belatedly. Petition disposed off.
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