The petitioner is aggrieved against the order dated 29.11.2016 whereby the assessing authority confirmed the proposal and assessed tax liability on the petitioner @ 14.5% under CST Act.
2. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent.
3. Learned counsel appearing for the petitioner submitted that the petitioner is not disputing their liability to pay tax in toto and on the other hand, their grievance is against the rate of tax. According to the petitioner, they are liable to pay tax @ 5% whereas the impugned demand was made @ 14.5%. Therefore, it is contended that such levy is without any authority of law. The learned counsel further pointed out that in pursuant to the impugned order, the petitioner has already made an application on 06.02.2017 under Section 84 of the Tamil Nadu Value Added Tax Act for rectification of such mistake. Therefore, he prayed for a direction to the respondent to consider the application and to pass orders on the same.
4. The learned Government Advocate appearing for the respondent submitted that the said application filed under Section 84 of the Tamil Nadu Value Added Tax Act will be considered and appropriate orders will be passed on merits and in accordance with law within the time stipulated by this court.
5. Considering the above said facts and circumstances and the submissions made by the learned counsel appearing on either side, this court is of the view that it is enough for the present to direct the respondent to consider the petition filed by the petitioner under Section 84 of the said Act and pass orders on the same. Therefore, without expressing any view of the merits of the claim of the petitioner, the respondent is directed to consider the said rectification application dated 06.02.2017 and pass orders on the same on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order.
The Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.