TMI Blog2017 (7) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2017, the respondents have not made any specific denial in the counter affidavit and they have not even referred to those averments. Thus, in the considered opinion of this Court, the petitioner should be permitted to go before the assessing officer for filing a petition under Section 84 of the TNVAT Act and the assessing officer has to consider such petition by affording an opportunity of personal hearing and decide the matter in accordance with law without being solely influenced by whatever observations made by the first respondent in the impugned assessment order - petition disposed off by way of remand. - W.P.Nos.16414 and 16415 of 2017 and W.M.P.Nos.17755 and 17756 of 2017 - - - Dated:- 31-7-2017 - THE HONOURABLE MR.JUSTICE T.S.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entries pertaining to the Sales Invoice No.TN/I.005/008 dated 31.03.2016 has been inadvertently shown below the Sales Invoice No.TN/I.005/007 dated 04.01.2016 and in spite of having explained these details to the assessing officer, the same was not taken into consideration and the mistake pointed out was not rectified. Further, it is submitted that the first respondent originally rejected the petitioner's claim of exemption and concessional rate for want of 'C' Declaration forms and the cause of action for the assessment order dated 08.02.2017 under the CST Act for the year 2015-2016. In the said proceedings, the first respondent levied higher rate of tax for non-production of 'C' Declaration forms and subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very well avail the appellate remedy available under the Act. With regard the averments contained in Ground 'c' of the Grounds of the writ petition, as regards the order and direction issued in W.P.Nos.8391 and 8392 of 2016 dated 07.04.2017, the respondents have not made any specific denial in the counter affidavit and they have not even referred to those averments. Thus, in the considered opinion of this Court, the petitioner should be permitted to go before the assessing officer for filing a petition under Section 84 of the TNVAT Act and the assessing officer has to consider such petition by affording an opportunity of personal hearing and decide the matter in accordance with law without being solely influenced by whatever observa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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