9911796707
TMI Blog2017 (6) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006, hereinafter, referred to as TNVAT Act. During the course of business, the appellant/petitioner had effected interstate purchase of motor cars from Pune and Bangalore and inturn effected local sales to customers within the State of Tamil Nadu and in accordance with the statutory provisions, had remitted entry tax at the stage of import of motor vehicles into the State of Tamil Nadu and adjusted the same towards the output tax liability under the TNVAT Act on the resale of the said motor vehicles. Accordingly, the appellant/petitioner had filed their monthly returns and paid the output tax under the TNVAT act after availing the reduction in tax liability provided under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order which is under challenge in these writ appeals, as subsequently, the respondent has issued a letter dated 10.03.2017, by which the appellant/petitioner has been informed that the contentions raised in Section 84 petition, would be considered only in respect of defect Nos.1 and 10. 3. Heard the learned counsel for the appellant and the learned Additional Government Pleader appearing for the respondent. 4. The scope of these writ appeals is very limited, which relates to consideration of ground defects, totally, 16 and this Court, in the order dated 03.02.2017, in W.P. Nos. 2595 to 2598 of 2017, which is the subject matter of challenge in these writ appeals, at paragraph No.14, made it open to the appellant to agitate all the issues i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the defects encompassed in the assessment orders dated 22.12.2016. But, the Assessing Officer, by his intimation letter dated 10.03.2017, has informed the appellant as hereunder: Intimation Letter "Tvl. KLN Motor Agencies Pvt. Ltd. , dealer in Amaindakarai Assessment Circle is hereby informed that, in the Hon'ble High Court order of the W.P. Nos. 2595 to 2598/2017, the Hon'ble High Court of Madras has directed me to consider the dealer reply under Sec.84 for defect No.1 and 10, and for the remaining portion, it is open to the assessing authority to decide. Except defect No.1 and 10, the court has not given any stay for recovery of tax. In the Writ Petition 5469/2017, you have stated that, you are not receiving original order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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