Sri Maharaja Oil Imports and Exports India (P) Ltd. , Represented by its Director, K. Paramasivam, Erode v. Assistant Commissioner (ST)(FAC), Erode
2022-06-02
MOHAMMED SHAFFIQ
body2022
DigiLaw.ai
JUDGMENT (Prayer:Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records on the files of the respondent in TIN: 33053065458 dated 25.04.2022 and quash the same as being contrary to the principles of natural justice, without jurisdiction and authority of law.) 1. The writ petition has been filed challenging the order of the respondent in TIN: 33053065458 dated 25.04.2022 for rejecting the application for rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "TNVAT Act, 2006")of the orders dated 23.08.2021 and 24.08.2021 pertaining to the assessment years 2012-13 and 2013-14, served on the petitioner on 03.09.2021. 2. Mr.C.Harsha Raj, learned Additional Government Pleader takes notice for the respondent. 3. The rectification was rejected on the premise that the limitation period expired on 03.10.2021 i.e., one month from the date of service of order of assessment. 4. The above reason is clearly erroneous and contrary to Section 84 of the TNVAT Act, 2006 which prescribes a time limit of six years from the date of receipt of the order and not one month. 5. In view of the same, the impugned order is set aside and direction is issued to the respondent to examine the application for rectification and pass orders in accordance with law within a period of six weeks from the date of receipt of a copy of this order. 6. Accordingly, the writ petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.