3.On 19.06.2017, the Enforcement Wing officers had inspected the petitioner's business place, under Section 65 of the TNVAT Act and certain defects were found and the Inspecting officers compelled the petitioner to accept the said defects and forcibly collected certain amounts towards tax. According to the petitioner, the respondent issued a notice dated 15.03.2018, proposing to re-open the aforesaid petitioner's completed assessment, based on the report of the Joint Commissioner(ST)(Enf.), Madurai, Roc. VSI No.36/201718, dated 22.12.2017 and the alleged mis-match found on verification of the Annexure-I filed by the dealer and Annexure-II filed by the other end dealers, as per the web report and proposed to levy penalty. Thereafter, the petitioner filed a reply dated 04.06.2018 along with all relevant documents to support his claim. The grievance of the petitioner is that without considering the petitioner's objections in a proper perspective manner, the respondent passed an order dated 30.05.2019. In these circumstances, the petitioner has filed a petition dated 01.07.2019, under Section 84 of the TNVAT Act, for rectification of the errors in the order dated 30.05.2019. Inspite of several reminders made by the petitioner, no order has been passed against the petition under Section 84 of the TNVAT Act, filed by the petitioner seeking rectification. Hence, these Writ Petitions.
