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M/s. Sunrise Chennai Distributors Pvt. Ltd. Versus The Commercial Tax Officer

2016 (3) TMI 932 - MADRAS HIGH COURT

Availability of an alternative remedy - Reversal of input tax credit - Input tax credit was reversed to the appellant in the main appeal as well as in the rectification appeal but the question regarding the prevention of appellant from filing manual .....

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e remedy. The questions Whether the appellant was given password to enable them to file a return online only belatedly and whether it was not allowed to file manual returns are the questions that were not even gone into in the order passed under Sect .....

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- Dated:- 15-2-2016 - MR. V.RAMASUBRAMANIAN AND MR. N.KIRUBAKARAN,J For the Petitioner : Mrs. G.Thilagavathi For the Respondent : Mr. V.Haribabu, AGP (T) JUDGMENT V.RAMASUBRAMANIAN,J This writ appeal arises out of an order passed by the learned Judg .....

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he respondent. 3. The assessee/appellant applied for registration in February 2014 under the Tamil Nadu Value Added Tax Act, 2006. The certificate of registration was received on 10.4.2014. The password to enable the appellant to receive on-line asse .....

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.P.No.30088 of 2014. The said writ petition was disposed of by a learned Judge by an order dated 19.11.2014, directing the respondent to consider the application filed under Section 84 of the said Act for rectification. 5. In pursuance of the said or .....

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5(1)(a) of the Tamil Nadu Value Added Tax Rules, 2007. The question as to whether the appellant/assessee was prevented from filing manual returns and the question as to whether the password was given belatedly, were not considered in the said order o .....

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, the assessee is before us. 6. It is true that there is a remedy of revision. But, a revisional remedy is not exactly equivalent to an appellate remedy. Moreover, the question in this case is as to whether the appellant was given password to enable .....

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