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TMI Blog2015 (3) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent in his proceedings in TIN No.33631562900/2013-14 dated 14.01.2015 and quash the above impugned proceedings under TNVAT Act and to direct the respondent to pass revised orders by providing an opportunity of personal hearing based on the representations made by the petitioner on 19.01.2015. 3.The learned counsel for the petitioner referred to paragraph no.5 of the decision of this Court made in W.P.No.30088 of 2014 dated 19.11.2014 which reads as follows: 5.Accordingly, without setting aside the impugned proceedings, dated 15.10.2014, the matter is remanded to the respondent with a direction to the respondent to consider the petitioner's application dated 29.10.2014 which has been filed under Section 84 of TNVAT Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de opportunity of being heard and thereafter orders shall be passed on merits and in accordance with law. 5.The petitioner's contention is that since there was no password and that fault is on the part of the department, he should not be foisted with the liability. He also contended that provisions of Section 19(11) of the TNVAT Act is also questioned in the Hon'ble Supreme Court and the matter is also pending before the Hon'ble Supreme Court. 6.In reply, the learned Additional Government Pleader referred to paragraph no.4 of the decision of this Court made in W.P.No.30088 of 2014 dated 19.11.2014 and the same is extracted hereunder: 4.It has to be pointed out that the challenge to the provisions of Section 19(11) of TNVAT Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 51 or section 52 may within a period of thirty days from the date on which a copy of the order or proceeding was served on him, in the manner prescribed file an application for revision of such order or proceeding to the [Joint Commissioner] Provided that the [Joint Commissioner] may within a further period of thirty days admit an application for revision presented after the expiration of the first mentioned period of thirty days, if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period. Section 55.[(1)The Additional Commissioner may, of his own motion, call for and examine any assessment deemed to have been made under sub-section (2) of section 22 or an order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of the record: (1)An assessing authority or an appellate or revising authority (including the Appellate Tribunal) may, at any time within five years from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him reasonable opportunity of being heard. (2) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make any refund, which may be due to the dealer. (3)Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t raise such question of law in the relevant case. (2)The assessing authority may, by order, in writing,- (i)admit the claim of the assessee if it is satisfied that the question of law arising in the relevant case is identical with the question of law in the other case; or (ii) reject the claim if it is not satisfied. (3)Where a claim is admitted under sub-section (2), the assessing authority may pass an order disposing of the relevant case without awaiting the final decision on the question of law in the other case. (4)When the decision on the question of law in the other case becomes final, it shall be applied to the relevant case and the assessing authority shall, if necessary, amend the order referred to in sub-section (3) in confo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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