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of <h1>Court upholds pre-assessment notice in tax case involving login misuse, orders investigation.</h1> <h3>M/s. Hansa Enterprises Versus The Principal Commissioner and Commissioner of Commercial Taxes, Joint Commissioner of Commercial Taxes, Assistant Commissioner (CT), Commercial Tax Officer</h3> M/s. Hansa Enterprises Versus The Principal Commissioner and Commissioner of Commercial Taxes, Joint Commissioner of Commercial Taxes, Assistant ... Issues:1. Misuse of petitioner's login ID with the Commercial Tax Department.2. Transition from Tamil Nadu General Sales Tax Act, 1959 to Tamil Nadu VAT Act, 2006.3. Inability to file monthly returns due to login issues.4. Allegations of connivance between officers and a third party.5. Request to quash pre-assessment notice.Analysis:1. The petitioner alleged that their login ID with the Commercial Tax Department was misused by an unknown person to manipulate sales transactions for unauthorized input tax credit. The petitioner transitioned from the Tamil Nadu General Sales Tax Act, 1959 to the Tamil Nadu VAT Act, 2006, initially filing nil returns monthly but later requested to file annual returns.2. Despite having an opportunity to conduct business in 2014-15, the petitioner faced login issues and was unable to file monthly returns for April and May 2014. Following advice from the assessing officer, the petitioner paid taxes via cheque. Subsequently, in March 2015, after receiving a new login ID and password, the petitioner filed a nil return.3. The petitioner discovered that returns for specific periods were filed by an unknown person, suspecting connivance between Commercial Tax Department officers and the third party. The court declined to quash the pre-assessment notice, directing a thorough investigation into the allegations of login misuse with the assistance of the economic offenses and cybercrime wing.4. The court ordered the investigation to be completed within 12 months, keeping the pre-assessment notice in abeyance. The petitioner was also given the option to approach the cybercrime wing for a separate investigation. The judgment concluded by disposing of the writ petitions with no costs and closing connected Miscellaneous Petitions.
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