TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the writ petition challenging a show cause notice proposing assessment under the Tamil Nadu Value Added Tax Act, 2006 was maintainable after the statutory provision had been upheld, and whether the impugned proceedings could be quashed.
Analysis: The challenge was directed only against a show cause notice proposing to reject the return and determine turnover under the statutory assessment provision. The Court noted that the provision earlier under challenge had already been upheld by the Division Bench, and therefore the petitioner could not continue to assail the notice itself on that basis. Once the statutory basis for the proceedings stood validated, the proper course was for the petitioner to submit a reply to the notice and participate in the assessment process. The impugned proceedings were also considered in light of the departmental circular governing finalisation of assessments.
Conclusion: The writ petition was not maintainable to quash the show cause notice, and the petitioner was directed to file its reply and pursue the statutory process.
Ratio Decidendi: A writ petition ordinarily will not lie to quash a mere show cause notice when the statutory provision forming its basis has already been upheld, and the assessee must answer the notice in the assessment proceedings.
TaxTMI 
