9911796707
TMI Blog2019 (9) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)' (hereinafter 'TNVAT Act' for brevity), that a revised assessment order came to be passed against the writ petitioner, writ petitioner assailed the same by way of a writ petition in this Court being W.P.No.10086 of 2018 and that the said writ petition came to be disposed of by a Hon'ble Single Judge of this Court by order dated 23.04.2018 inter alia directing the respondent to treat the impugned revised assessment order as a show cause notice, call for objections within two weeks and redo the assessment. 4. However, it is very fairly submitted by learned counsel for writ petitioner, at the hearing today, that writ petitioner did not follow u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he affidavit filed in support of the instant writ petition, learned counsel for writ petitioner focused his submission on this aspect to the matter. 8. Learned Revenue Counsel pointed out that writ petitioner has been lethargic and recalcitrant. Saying so, learned Revenue Counsel submitted that writ petitioner cannot now seek for one more opportunity as that would become an exercise in eternity and many dealers may start taking umbrage by adopting such a course citing one reason or the other. This Court has no difficulty in accepting this submission. 9. However, there is one window available to the writ petitioner in the instant case. A perusal of the impugned order reveals that writ petitioner has paid the entire tax liability. Relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is made available will stand excluded while computing limitation before the Appellate Authority. This limb of the order has been made by drawing inspiration from the principles enshrined in Section 14 of Limitation Act. 13. It is also noticed that the Appellate Authority i.e., jurisdictional Appellate Deputy Commissioner has not been arrayed as one of the respondents. Learned Revenue Counsel shall intimate the contents of this order under cover of a suitable letter to the Appellate Authority. 14. If the writ petitioner chooses to file a statutory appeal, subject to limitation in the aforesaid manner, the same shall be dealt with and heard out on its own merits and in accordance with law. 15. Writ petition is disposed of with the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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