TMI Blog2015 (12) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ime frame. - In view of the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), this Court is of the view that the impugned order passed by the 2nd respondent dated 17.01.2014 is liable to be set aside and the petitioner must be given an opportunity to produce the 'C' forms. - Matter remanded back - Decided in favour of assessee. - W. P. No. 28162 of 2015, M. P. No. 1 of 2015 - - - Dated:- 16-10-2015 - R. Mahadevan, J. For the Appellant : Mr. K Soundararajan For the Respondent : Mr. S Manoharan Sundaram Addl. Govt. Pleader ORDER This writ petition is filed challenging the order of the 2nd respondent in CST No.636963/2012-2013 dated 17.01.2014 and the conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment. Further, the petitioner was under the bonafide belief that once a revised order has been passed, an appeal could be filed before the appellate authority in respect of the remaining C- Forms. Hence, he sought for rectification of the order earlier passed and accordingly, the order impugned came to be passed invoking Section 84 of the TNVAT Act. Since the documents were not available with the petitioner, the petitioner was not able to challenge the said order in time and the appeal filed was rejected by the Appellate Authority in N.Dis.No.766/2015/A1 dated 12.08.2015 on the ground that the appeal was filed belatedly. Hence, the petitioner is before this Court. 4. According to the learned counsel for the petitioner, the recti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 17.01.2014. The specific case of the petitioner is that due to business fluctuations, the 'C' forms and other export documents were not able to be produced before the 2nd respondent and presently the petitioner is having all those documents and only requires an opportunity to place the same before the 3rd respondent who is the present assessing authority. What is sought to be placed are nothing but statutory forms and hence this Court finds it appropriate to provide yet another opportunity to the petitioner. 9. At this juncture, the learned Additional Government Pleader fairly submitted that the 3rd respondent may be directed to issue fresh notice by granting time and on receipt of the same, the petitioner may be directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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