TVL. SRI GANESH AGENCIES Vs. STATE TAX OFFICER

JUDGEMENT

(1.) Heard Mr. S. Raveekumar, Learned Counsel for the petitioner and Mrs. Narmadha Sampath, Learned Special Government Pleader accepts notice on behalf of the respondent. With the consent on either side, the writ petition is taken up for final disposal.

(2.) The petitioner is before this Court seeking for consequent relief, firstly to consider his monthly return submitted on 19-9-2014; secondly, for consideration of the petition filed under Sec. 84 of the Tamil Nadu Value Added Tax Act, 2006, dated 17-5-2016. In the impugned assessment order, the respondent has stated that the revised monthly return is not enclosed along with the objections dated 17-5-2016 to the revision notice dated 64-2016. However, the petitioner's case is that the revised return was submitted to the respondent in person on 19-9-2014.

(3.) The Learned Counsel for the petitioner has produced photostat copy of the revised return. It shows that the same was received by the Commercial Tax Officer, Palacode on 19-9-2014 and his signature has been affixed. Therefore, the revised return should be available in the assessment file. Hence, the observation that the petitioner has not enclosed the revised monthly return along with the petition is incorrect as the petitioner's case is that even in 2014 it was filed manually. With regard to the other issue, the petitioner has filed revised Form WW.