2017 (1) TMI 335

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..... malai ORDER 1. These are two writ petitions filed to assail the Assessment Order dated 31.12.2015, and the Rectification Order dated 21.01.2016. 1.1. The Assessment Order is assailed via W.P.No.2799 of 2016, while the rectification order is challenged via W.P.No.2800 of 2016. 2. The captioned writ petitions came up for hearing before this Court on 29.01.2016. At that stage, the petitioner conv .....

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..... ubmit necessary statutory forms and documents, as these were being received, virtually in instalments by the petitioner. 4. Broadly, the controversy in the matter appears to be pivoted around the following issue : the petitioner claims that he should be permitted to avail of concessional rate of tax, at the rate of 2%, on inter-state sales against production of C Forms. 4.1. Furthermore, the pet .....

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..... res appearing in the audit report (as available in the form WW and the monthly returns) is explained, the respondent could pass a fresh Assessment Order. 6. Accordingly, the writ petitions are disposed of, with the following directions : 6.1. The Assessment Order dated 31.12.2015, and the Rectification Order dated 21.01.2016, are set aside with liberty to the petitioner to file all relevant stat .....

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