TMI Blog2018 (12) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... May 7, 2018, was confirmed and the impugned assessment order has been passed. The respondent being an assessing officer of the petitioner has no jurisdiction to revise his own assessment order, which itself is a revision of assessment and there is no such power vested with the respondent to pass the impugned order by invoking the power under section 84 of the TNVAT Act. The impugned revision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu Value Added tax Act, 2006 (hereinafter referred to as the TNVAT Act ) read with the provisions of the Central Sales tax Act, 1956 (hereinafter referred to as the CST Act ) for the assessment year 2012-13 by exercising his powers under section 84 of the TNVAT Act. The impugned order has been questioned on the ground of lack of jurisdiction. 4. After elaborately hearing the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been given and the tax has been levied at two per cent. In respect of sales not covered by form C declarations, higher rate of tax at 14.5 per cent. has been levied. After adjusting the input tax credit availed, net tax due was modified and the petitioner has also paid the said amount. After the order had attained finality in the year 2015, the respondent issued a notice dated May 7, 2018 seek ..... X X X X Extracts X X X X X X X X Extracts X X X X
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