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C. SARAVANAN
Tvl. K. N. N. Bajaj, Rep by its Proprietor, K. N. Zenith Nataraj, Tamil Nadu – Appellant
Versus
Commissioner Commercial Taxes, Chennai – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorari, calling for the record relating to the order of the second respondent in TIN No.33673505580/2012-2013 dated 10.09.2019 and quash the same.)
(Through Video Conferencing)
1. Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondents.
2. The petitioner has filed this writ petition against the Impugned Assessment Order dated 10.09.2019. The case of the petitioner is that both the petitioner and the petitioner's auditor were indisposed and therefore the order which has been passed is as an Ex-parte order and liable to be set aside.
3. Opposing the prayer, the learned Additional Government Pleader for the respondents submits that the writ petition is liable to be dismissed on account of latches as there is no proper explanation forthcoming.
4. It is further submitted that the petitioner has an alternate remedy by way of an appeal before the Appellate Authority under the Provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act).
5. Heard the learned counsel for the petitioner and the learned Addi
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Erroneous reasoning for rejecting rectification application under TNVAT Act, 2006 based on prescribed time limit.
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