MALLADI DRUGS & PHARMACEUTICALS LTD. Vs. THE ASSISTANT COMMISSIONER-CT, NANDAMBAKKAM ASSESSMENT CIRCLE AND ORS.

JUDGEMENT

(1.) Heard Mr. Joseph Prabhakar, learned counsel appearing on behalf of Mr. G. Vijayakumar, learned counsel on record for the petitioner and Mr. S. Kanmani Annamalai, learned Additional Government Pleader accepting notice for the respondents. By consent, the writ petitions are taken up for final disposal.

(2.) The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the TNVAT Act, 2006) and the provisions of the Central Sales Tax Act, 1956. The second respondent, who was the Original Assessing Authority of the petitioner, issued a notice dated 23.6.2014, proposing to revise the assessments for the assessment years from 2006 -07 to 2010 -11.

(3.) The petitioner submitted their reply to the first respondent, since, by then, the files were transferred to the first respondent, who became the Assessing Officer of the petitioner. Thereupon, the revised orders of assessment were passed by the first respondent, as against which, the petitioner did not file any appeal, but filed petitions under Sec. 84 of the TNVAT Act, 2006 to the third respondent stating that there is an error apparent on the face of the orders of revised assessment and requested the third respondent to exercise his powers under Sec. 84 of the TNVAT Act, 2006 and consider their case.