MALLADI SPECIALITIES LIMITED Vs. ASSISTANT COMMISSIONER-CT

JUDGEMENT

(1.) Heard Mr.N.Senthil Kumar, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader for the respondents and with their consent, the writ petition is taken up for final disposal.

(2.) The petitioner has filed this writ petition praying for issuance of a writ of certiorari to quash the impugned order dated 26.08.2015 under the provisions of the Central Sales Tax Act, 1956, for the year 2013-2014.

(3.) The only issue is with regard to the defective 'C' forms. Though the officer had returned the defective 'C' forms for rectification, when represented after rectification, the authority refused to accept the same and accordingly, in exercise of the powers conferred on him under Section 9(2) of the CST Act read with Section 84 of the TNVAT Act, 2006, the impugned order has been passed.