Download Tamil Nadu Vat FORM CC: Form Of Disallowance of Input Tax Credit / Enhancement Petition / Petition For Restoration Before The Appellate Tribunal Under Tamil Nadu Value Added Tax 2007
As per Tamil Nadu Vat Rule 14(12)
Every enhancement petition or petition for restoration under sub-section (5) of section 58 shall be in Form CC and shall be filed by the assessing authority or his authorized representative in quadruplicate and shall also be accompanied by four copies of the order against which it is filed, one of which shall be a certified copy
Within a period of sixty days from the date of receipt of notice that an appeal against the order passed by the Appellate Assistant Commissioner under sub-section (3) of section 51 or an order passed by the Appellate Deputy Commissioner under sub-section (3) of section 52 or by the Deputy Commissioner under sub-section (1) of section 53 has been filed, any assessing authority or his representative appearing before the Appellate Tribunal may file an enhancement petition or a petition for restoration of the assessment or penalty or both, fully or partially, as the case may be, in the prescribed form and in the prescribed manner against the order of the Appellate Assistant Commissioner or the Appellate Deputy Commissioner or the Deputy Commissioner, as the case may be. The Appellate Tribunal may, after giving a reasonable opportunity to the appellant and assessing authority or the representative of the assessing authority of being heard, pass such orders on the petition, as it thinks fit:
Provided that the Appellate Tribunal may admit an enhancement petition or a petition for restoration of the assessment or penalty or both, fully or partially, as the case may be, presented after the expiration of the said period, if it is satisfied that the assessing authority or his representative had sufficient cause for not filing such petition within such period.