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Cholan Paper And Board Mills Ltd. Versus The Commercial Tax Officer, The Assistant Commissioner (CT)

2015 (12) TMI 372 - MADRAS HIGH COURT

Rectification of mistake u/s 84 - Held that:- It is apparent that the second respondent, without permitting the petitioner to file objection and without affording due opportunity to the petitioner has passed the orders dated 20.02.2015. Further, realizing that a mistake has been crept in, the second respondent has passed the impugned orders (rectification), under Section 84 of the TN VAT Act, dated 19.06.2015. However, without affording any opportunity to the petitioner as contemplated under Sec .....

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Mr. V. Bharathidasan For the Respondent : Mr. S Manoharan Sundaram, AGP(T) ORDER Heard the learned counsel for the petitioner and Mr.S.Manoharan Sundaram, learned Additional Government Pleader (Taxes) for the respondents and with their consent, the main writ petitions are taken up for final disposal. 2. These writ petitions are filed challenging the orders of the second respondent in TIN/33570800222/2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively dated 20.02.2015 and the consequentia .....

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the second respondent. However, orders dated 06.01.2015 were passed observing that the petitioner had not filed any objections and also directing to pay huge amount of tax and penalty. The said orders were challenged before this Court in W.P.Nos.2221 to 2225 of 2015, on the ground that the principles of natural justice has been violated. This Court, by order dated 30.01.2015 set-aside the assessment orders and directed the petitioner to appear before the Assessing Officer to avail the opportunit .....

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rlier orders dated 06.01.2015 along with the orders dated 19.06.2015, passed under Section 84 of the TN VAT Act rectifying the earlier orders dated 20.02.2015 without any notice or intimation to the petitioner. Aggrieved over the same, the petitioner is before this Court. 5. According to the learned counsel for the petitioner, the orders came to be passed on 20.02.2015 and the same have not been intimated. To the shock and surprise of the petitioner, the subsequent revised orders dated 19.06.201 .....

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d along with rectification orders passed under Section 84 of the TN VAT Act. Hence, the learned counsel for the petitioner prays for quashing the orders and allowing of the writ petitions. 6. The learned Additional Government Pleader (Tax) would submit that while passing the orders dated 20.02.2015 an error had occurred and therefore, revised orders dated 19.06.2015 were passed under Section 84 of the TNVAT Act. 7. This Court considered the submissions made by the learned counsel on either side .....

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