TMI Blog2016 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be returned, so that the dealer is given an opportunity to rectify the defects. Direction to the petitioner to appear before the respondent, within a period of two weeks to produce the 'C-Forms', which are available with them and on the said date, the respondent shall return the defective 'C-Forms' and within a period of two weeks thereafter, the defects should be rectified by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent. By consent of the learned Counsel appearing for both sides, the Writ Petition is taken up for final disposal. 2. The Petitioner is a registered dealer on the file of the respondent, under the provisions of the Central Sales Tax Act, 1956, and the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act). In this writ petition, the petitioner challenges the order of assessment, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of assessment, the petitioner came to know that certain 'C-Forms' were not accepted and the respondent has accepted the 'C-Forms' only to the extent of interstate sales turnover of ₹ 51,25,47,059/-. Therefore, the petitioner submitted that they are ready and willing to appear before the authority and they may be permitted to take back the defective 'C-Forms' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner had given a representation dated 28.06.2016. 6. Though the respondent has accepted the receipt of the representation dated 28.06.2016, the stand taken in paragraph no.10 of the counter affidavit is incorrect, since there are several decisions as well as circulars of the commissioners, which state that defective forms, such as 'C-Forms', 'Form-F' etc., should be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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