TMI Blog2022 (9) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... and taken by the petitioner, I need hardly address the defence taken by the respondents, as I accede to the submissions made by the petitioner, concluding that, both the application and the impugned order would survive no longer. It is brought to my notice that the assessments for various years have been kept pending by the Authority awaiting disposal of this writ petition and in light of an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enged the order passed by the Authority for Clarification and Advance Ruling (in short ACAR/Authority) dated 26.04.2019. The petitioner had approached this Court earlier vide W.P.No.30528 of 2015, challenging the Clarification obtained from the Authority on 02.09.2015 on the taxability of sand lime bricks. This Court, by order dated 29.09.2015, had set aside clarification dated 02.09.2015, directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the enacting of the TNGST Act, 2018, the Authority for Clarification and Advance Ruling does not exist in the form in which it did under the TNVAT Act and hence, the application filed by the petitioner itself does not survive. Thus, the impugned order is assailed on this basis. 5.In the counter filed the respondents, they rely on the provisions of Section 174 of the TNGST Act to take aid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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