TMI Blog2021 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... lso filed an application under Section 84 of the TNVAT Act, nothing precluded the Officer from exercising the jurisdiction under Section 22(6a) of the TNVAT Act, 2006 to see whether any tax remained unpaid. There are no records to substantiate thus the petitioner had effected Inter-state Sales. The case is remitted back to the respondent to pass appropriate orders by examining whether the petitioner is indeed entitled for a revision under Section 22 (6a) of the TNVAT Act, 2006. If there was no Inter-state Sales, the respondent shall drop the proceeding notwithstanding delay - Petition allowed. - W.P.No.24372 of 2021 And W.M.P.No.25678 of 2021 - - - Dated:- 17-11-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner submits that by an order dated 18.08.2021 in W.P.No.17227 of 2021, an interim order was passed by directing the respondent to pass appropriate order within a period of four weeks. Under these circumstances, the aforesaid writ petition was later dismissed as infructuous on 15.11.2018. It is submitted that under these circumstances, the impugned Assessment Order has been passed. 7. The learned counsel for the petitioner submits that in the impugned Assessment Order, the respondent has stated that the order cannot be revised under Section 84 of TNVAT Act, 2006 and therefore the Assessment as completed on 10.06.2021 was to be confirmed and accordingly tax has to be paid by the petitioner. 8. The learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner and the learned Special Government Pleader for the respondent. I have perused the impugned Assessment Order and electronic returns filed by the petitioner for the months of April, May and June 2017 both under the TNVAT Act, 2006 and under the CST Act, 1956. 13. The turn over declared in the TNVAT returns is reflected as the turn over in the CST returns. In the TNVAT returns, the petitioner has also undertaken to pay the tax as the assessment is the self-assessment under the TNVAT Act. In the CST return, the petitioner has not assessed any tax as the petitioner was not liable to pay tax as there was no transactions of Inter-state Sales. 14. Since the petitioner has also filed an application under Section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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