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M/s. Velan Agencies Versus The Commercial Tax Officer, The Appellate Deputy Commissioner CT)

2016 (12) TMI 694 - MADRAS HIGH COURT

Rectification of mistake - one important legal ground has not been raised by the petitioner both before the Assessing Officer and before the Appellate Authority - section 84 Act - Held that: - Section 84 of the said Act gives power to the Assessing A .....

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has not raised this ground specifically in the grounds of appeal before the second respondent. Nevertheless, this being a legal contention, this Court is of the view that the petitioner can be granted one opportunity to raise the same before the Appe .....

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VAT within a period of 15 days from the date of receipt of a copy of this order. If such application is filed, the second respondent-Appellate Authority shall consider the same on merits and in accordance with law and pass a speaking order - decided .....

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overnment Advocate accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is a dealer and an assessee on the file of the first respondent under the provisions of the Tami .....

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passed by the first respondent dated 18.10.2013 for the year 2012-13. It is not disputed that the petitioner was effectively represented before the Appellate Authority by their authorized representative and he had argued the matter and that the Appe .....

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ion is that one important legal ground has not been raised by the petitioner both before the Assessing Officer and before the Appellate Authority. 5. If the petitioner is aggrieved by the order passed by the Appellate Authority, then the petitioner s .....

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ough and the time has expired and the petitioner cannot now file an appeal before the Tribunal. 6. Faced with this situation, the learned counsel for the petitioner submits that one important contention is being canvassed by the petitioner by placing .....

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ng purchases. 7. This submission made by the petitioner being a legal contention, this Court is of the view that an opportunity can be granted to the petitioner to raise the same before the Appellate Authority. 8. Section 84 of the said Act gives pow .....

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