TMI Blog2015 (3) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... 17) of TNVAT Act and Rule 10(b) of TNVAT Rules - HELD THAT:- Since the impugned order passed is contrary to the provisions of Section 19(17) of the Act, the impugned order dated 20.02.2015 is quashed and the writ petition stands allowed. - W.P.No.6640 of 2015 and M.P.No 1 of 2015 - - - Dated:- 10-3-2015 - The Honourable MR. JUSTICE M.DURAISWAMY For the Petitioner : Mr.R.Senniappan F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed to be reversed for the reason that the said adjustment cannot be possible to be made for the demand emanated for the preceding assessment year notwithstanding the fact that Section 19(17) of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred to as the Act ) read with Rule 10(b) of the Tamil Nadu Value Added Tax Rules, 2007 (herein after referred to as the Rules ) has clearly gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the respondent is liable to be set aside in view of the provisions of Section 19(17) of the Act. 6. Having regard to the submissions made by the learned counsel on either side, since the impugned order passed is contrary to the provisions of Section 19(17) of the Act, the impugned order dated 20.02.2015 is quashed and the writ petition stands allowed. No costs. Connected miscellaneous peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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