Deemed assessment under Tamil Nadu VAT law bars fresh original orders after the cut-off date; reopening alone remains available.

Under the deemed assessment scheme in Section 22(2) of the Tamil Nadu VAT Act, the cut-off date of 30 June 2012 barred a fresh original assessment for returns covered by the proviso. If the assessing authority disputed the return, tax rate, or exemption claim, the statute required reopening under Section 27 rather than a separate assessment order. A provisional assessment notice issued after the deeming date was also unsustainable. The impugned assessment order and notice were therefore not enforceable for the relevant years, while reopening proceedings remained available if the authority chose to proceed.

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Issues: Whether assessment orders and notices could be enforced after the returns for the relevant years stood deemed to have been assessed under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, and whether the proper course was reopening under Section 27 of that Act.

Analysis: The deemed assessment provision under Section 22(2) fixed 30 June 2012 as the cut-off date for the relevant assessment years. Once that date had passed, a separate original assessment order could not be passed for the returns covered by the proviso. If the assessing authority considered the return, the tax rate, or the exemption claim to be incorrect, the statute permitted recourse only to reopening proceedings under Section 27. A notice for provisional assessment after the deeming date was also not sustainable in the same manner.

Conclusion: The impugned assessment order and notice were held not enforceable for the relevant years, and the respondent was left free to initiate reopening proceedings if so advised.

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