TMI Blog2017 (10) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... urchasing dealer. There may be cases where a selling dealer might have suppressed the fact of cancellation of registration. So far as the purchase omission is concerned, the petitioner's explanation is that there is a small error in Annexure I filed by the petitioner wherein at Serial Nos.26 and 27, the name of the selling dealers had got interchanged, as a result of which there is a mismatch of the TIN Number. This being a factual position, the petitioner has to raise the same before the Assessing Officer for which liberty is granted to the petitioner to file an application under Section 84 of the Act - liberty to the petitioner to file an application under Section 84 of TNVAT Act - the assessment under the head purchase from registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer and not by way of filing a writ petition. It appears that the petitioner, though received the impugned Assessment Order, did not prefer an appeal within the time permitted by the Act and they are before this Court after the period of limitation. According to the writ petitioner, if the abstract of the turnover and copies of monthly returns are perused, there would not be any cause for revision. Therefore, this Court is inclined to give a liberty to the petitioner to file an application under Section 84 of the Act and seek rectification of the assessment for the assessment year 2010-11. 4. So far as the assessment for the year 2014-15 is concerned, two issues had been pointed out in the revision notice dated 17.03.2017. One ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , W.P.No.22719 of 2017 is disposed of giving liberty to the petitioner to file an application under Section 84 of the Tamil Nadu Value Added Tax Act within a period of 10 days from the date of receipt of a copy of this order. On such application being filed, the respondent shall consider the same after affording an opportunity of personal hearing to the petitioner, pass a reasoned order on merits and in accordance with law within a period of two weeks from the date on which personal hearing is concluded. Till such time, the respondent shall not initiate any coercive action against the petitioner. 6. W.P.No. 22720 of 2017 is partly allowed and the assessment under the head purchase from registration cancelled dealer is set aside. With reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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