1.Issue Notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondent. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal.
2.After some arguments, the learned counsel for the petitioner restricts his prayer to a direction being issued to the respondent to consider his representation dated 28.11.2016 as a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006.
3.A perusal of the assessment order would show that it is pivoted on the failure of the petitioner in filing the requisite declarations in Form C.
4.Accordingly, Mr.Venkatesh, says that a direction could be issued for the representation to be treated as a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006.
5.Accordingly, the writ petition is disposed of, with a direction to the respondent to treat the representation dated 28.11.2016, as a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. For this purpose, the petitioner will appear before the respondent on 20.02.2017 at 11.00 a.m. The petitioner will produce before the respondent, the requisite Form C declarations in original. The respondent will consider the same and pass a speaking order thereafter. In case, the aforementioned date is not convenient to the respondent, he will fix another date, which will be proximate to the date fixed by the Court.
5.1.Consequently, the connected pending application is also closed. However, there shall be no order as to costs.
30.01.2017 pri Index: Yes/ No Internet: Yes/ No Note: Issue order copy on or before 03.02.2017 To The Assistant Commissioner (CT), Hosur (South) RAJIV SHAKDHER,J.
pri W.P.No.2062 of 2017 And W.M.P.No.2047 of 2017 30.01.2017 http://www.judis.nic.in