Deemed assessment under VAT rules required acceptance of filed returns; revised notice contradicting that scheme was unsustainable.

Section 87A of the Tamil Nadu VAT Act, 2006 required assessment for the relevant period to be made on the basis of returns filed within the prescribed time and manner, and rule 8(8)(a) treated that assessment as a deemed assessment requiring acceptance of the returns without calling for accounts. A revised notice that instead invited objections and proceeded outside that statutory scheme had no legal basis and was unsustainable; it was rightly set aside, and the assessment had to be completed in accordance with section 87A and rule 8(8)(a).

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Issues: Whether the revised notice issued for the assessment period 1 April 2006 to 31 December 2006 was valid when the assessment was required to be made on the basis of returns filed under section 87A and rule 8(8)(a).

Analysis: Section 87A of the Tamil Nadu Value Added Tax Act, 2006 required the assessment for the relevant period to be made on the basis of returns filed within the prescribed time and manner. Rule 8(8)(a) treated the assessment for that period as a deemed assessment and required the assessing officer to accept the returns filed under the repealed Act without calling for accounts from the dealer. Since the impugned revised notice called for objections and proceeded contrary to this statutory scheme, it lacked legal basis.

Conclusion: The revised notice was unsustainable and was rightly set aside. The assessment had to be completed in accordance with section 87A and rule 8(8)(a) of the Act and the Rules.

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