2007 (9) TMI 551 - HC - VAT and Sales Tax

Court Invalidates Assessment Order Due to Premature Passing

Orkayam Apparels Versus Deputy Commercial Tax Officer, Tirupur (Central-I), Tirupur

The court found merit in the petitioner's argument that the assessment order was invalid under section 12C of the Act due to the premature passing of the ... - Issues Involved: Assessment order validity under section 12C of the Act.Analysis:The petitioner, a manufacturer of hosiery garments, challenged the assessment order made by the respondent for the assessment year 2002-03. The petitioner had initially faced proposed disallowances by the respondent but later submitted necessary documents for verification. However, the respondent still proposed tax on certain items due to lack of specific details. The petitioner contended that the assessment order was invalid as it was passed on January 12, 2007, contrary to section 12C of the Act, which extended the time for producing required documents until March 31, 2007. The petitioner argued that the order was illegal and invalid in the eyes of the law.The court considered the submissions made by both parties and found merit in the petitioner's argument. The court noted that the respondent did not refute the petitioner's contentions regarding the validity of the assessment order under section 12C of the Act. Consequently, the court set aside the impugned order dated January 12, 2007, and directed the petitioner to file all necessary documents within 15 days for a fresh assessment order to be passed by the respondent within two weeks thereafter. The court allowed the writ petition with the specified directions and did not impose any costs on either party.