9911796707
TMI Blog2016 (11) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... sad, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent in all Writ Petitions. With the consent of the learned counsel appearing on either side, the Writ Petitions are taken up for disposal. 2. In all these Writ Petitions, the petitioner has challenged the orders of assessment dated 28.08.2014, by which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the differential rate in the State of Tamil Nadu, as per the TNVAT Act, will be paid by them. 4. In these Writ Petitions, the petitioner among other grounds, have contended that the impugned orders of the respondent dated 28.07.2014, suffer from an error of law apparent on the face of the records and the respondent failed to advert to the relevant provisions of section 42(3) of the TNVAT Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer does not become functus officio, merely because, the assessment order has been passed. 5. In this regard it is relevant to point out that based on the decision of the Hon'ble Full Bench of this Court in ARUL MURUGAN AND COMPANY [51 STC 381) and the decision of the Hon'ble Supreme Court, in the case VIPRO FOUNDRY ENGINEERS LIMITED [81 STC 169], the Commissioner of Commercial Taxes is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 53 of the TNGST Act, for the assessment year 2005-2006. However, the said Revision Petition was dismissed, confirming the order of the Assessing Authority. As against said order, the petitioner preferred Second Revision, under section 55 of the TNGST Act, before the Additional Commissioner of Commercial Taxes (Revision Petition), which was taken on file as R.P.No.J2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent to keep the impugned proceedings in abeyance, apply the decision in R.P.No.J2/138/2015 dated 24.06.2016, afford an opportunity of personal hearing to the petitioner, verify the records, if C-Forms are produced, the same shall be accepted and redo the entire exercise in accordance with law. Till such orders are passed, the impugned demands shall not be enforced and shall abide by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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