RANJIT IMPEX Vs. APPELLATE DEPUTY COMMISSIONER

JUDGEMENT

(1.) This appeal is directed against the judgment and order dated 17.02.2011 in W.P. No. 2974 of 2011.

(2.) The writ Petitioner is the Appellant herein. The writ petition was filed for issuance of a writ of Certiorarified Mandamus to quash the endorsement made by the Appellate Deputy Commissioner-I, Commercial Taxes, dated 06.01.2011, in and by which, the Petitioner's appeal memorandum was returned, directing the Appellant to pay a sum of Rs. 8,52,742/- as required under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, (hereinafter referred to as 'the Act').

(3.) The learned single Judge, who heard the writ petition, disposed of the same by directing the writ Petitioner to comply with all the requirements, as intimated by the Appellate Authority in the Return Memo dated 03.01.2011 and on such compliance, the Appellate Authority was directed to number the appeal and pass orders on merits and in accordance with law.