TMI Blog2021 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... and the matter is remitted to the appellate authority. A copy of the written statement filed by the departmental representative will be served on the appellant/petitioner herein and thereafter, the appellate authority shall pass orders afresh in accordance with law. When the matter was taken up today, the learned Special Government Pleader produced a copy of the letter dated 24.03.2021 addressed by the Principal Secretary to Government, Commercial Taxes and Registration (A1) Department. It is stated that the Secretary to Government had discussed with the Chairman of Tamil Nadu Sales Tax Appellate Tribunal, Chennai in this regard. It was noted that it is necessary to amend the sub-regulations (2) and (3) of Regulation 9 of Tamil Nadu Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.The petitioner in the affidavit filed in support of the writ petition has contended that the appellate authority had referred to and relied on the written statement filed by the departmental representative while passing the impugned order. His grievance is that the said written statement was never served on the appellant/assessee. In this regard, the learned counsel for the petitioner drew my attention to Rule 14(5) of the Tamil Nadu Value Added Tax Rules, 2007. The said provision reads as follows : 14.Appeal and revision.- (1)... (2)... (3)... (4).... (5)On the date fixed for hearing or any other date to which the hearing may be adjourned, the appellant shall, ordinarily, be heard first in support of his appeal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai and there are three Additional Benches one at Chennai, one at Madurai and one at Coimbatore. The number of cases pending before the Madurai Bench is 3165. However, in Coimbatore, there are hardly 910 cases pending. In the Additional Bench at Chennai also, there are only 607 cases pending. Therefore, I indicated that there has to be re-distribution of work. The Chairman of the Tribunal is very much possessed of the authority to effect such re-distribution. 7.I felt that the workload before the Madurai Bench can be reduced by transferring the appeals arising out of the Revenue Districts of Trichy, Pudukkottai, Perambalur, Ariyalur and Karur to the Additional Bench at Coimbatore. But then, the Additional Bench at Coimbatore wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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