9911796707
TMI Blog2016 (6) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent :S. Manoharan Sundaram ORDER The petitioner, M/s.Gail India Private Limited, is an assessee on the files of the respondent, under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as 'TNVAT Act') and Central Sales Tax Act 1956 (hereinafter, referred to as 'CST Act'). The challenge in this Writ Petition is to the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason that there is no appropriate column in the monthly return form. After taking note of the decision of the Sales Tax Appellate Tribunal, (STAT) in the Second Appeal filed by the petitioner, for the earlier assessment year, the respondent issued a notice to the petitioner, dated 16.12.2014, proposing to revise the returns by exercising power under Section 27 of the TNVAT Act. The objection fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the statute. 6. For the aforesaid reason, this Court is not inclined to entertain the Writ Petition against the impugned order, but inclined to direct the petitioner to avail the Appeal remedy. Accordingly, the Writ Petition is disposed of, directing the petitioner to file Appeal as against the impugned order, and if such Appeal is filed within a period of 30 days from the date of receipt of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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