TMI Blog2022 (3) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... either before the original assessing authority or the appellate authority or even the revisional authority, and if any such application under Section 84 is filed, the same shall be decided as to whether any rectification sought for by the assessee is to be made or not and accordingly, the order on merits shall be passed by disposing of the application under Section 84 of the TNVAT Act. On reading of the the reasons stated by the respondent in the impugned communication, it can easily found out that the respondent has not in fact considered the application of the petitioner under Section 84 of the TNVAT Act in a proper perspective and what has been stated and asked for or requested by the petitioner has not been considered by the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner. 2. The petitioner is a registered dealer under the erstwhile Tamil Nadu Value Added Tax Act, 2006 [in short 'TNVAT Act']. In respect of the year 2012-13 though the assessment has been completed as a deemed assessment under Section 22(2) of the said TNVAT Act, subsequently proceedings have been issued by the respondent/revenue stating that in so far as the availment of input tax credit in respect of a sale transaction, there was no voucher, i.e. the original voucher produced by the petitioner/assessee and without even the original voucher, since it cannot be claimed by the petitioner with regard to the said sale transaction for claiming Input Tax Credit [ITC], the respondent/revenue issued a notice, following whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Act presuming that they have produced the invoice before the undersigned. 5. However, it is the case of the petitioner that, the petitioner has traced the invoice and therefore, in that context only, application under Section 84 of the TNVAT Act for rectification since was made, the same should have been considered. However, in the impugned order dated 12.01.2022, of course being a cryptic order, irrelevant aspect has been stated by the respondent as if the petitioner has presumed that they have produced the said invoice before the revenue. Therefore, the said communication, which is impugned herein is under challenge. Accordingly, Mr.G.Derrick Sam, the learned counsel for the petitioner seeks indulgence of this Court against such im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the petitioner that the original invoice has been traced out only subsequently with a number and date and the same since has been readily available with the petitioner, an opportunity was sought for by way of personal hearing, for which application under Section 84 of the TNVAT Act has been made. When such an application has been made under Section 84, which can be made at any point of time or at any stage of the assessment either before the original assessing authority or the appellate authority or even the revisional authority, and if any such application under Section 84 is filed, the same shall be decided as to whether any rectification sought for by the assessee is to be made or not and accordingly, the order on merits shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being so, the order impugned by stating the aforestated reason is absolutely unacceptable, because, this order has been passed out of total non-application of mind on the part of the respondent. Therefore, this Court has no hesitation to hold that the impugned order does not survive under the legal scrutiny. 13. In that view of the matter, this Court is inclined to dispose of the writ petition with the following order: That the impugned order is quashed and the matter is remitted back to the respondent for reconsideration. By considering the same, application filed under Section 84 of the TNVAT Act for rectification, dated 29.10.2021 by the petitioner shall be considered by giving an opportunity of personal hearing to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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