Court quashes assessment orders under TNVAT Act, emphasizes timely reconsideration.

The court quashed nine assessment orders issued under the Tamil Nadu Value Added Tax Act for various years, directing the Commercial Tax Officer to reconsider the petitioner's objections and provide a hearing within eight weeks. The court emphasized the importance of timely consideration of future notices under the TNVAT Act due to the petitioner's previous engagement with the court since 2016. The writ petitions were disposed of without costs, and connected Miscellaneous Petitions were closed.

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Issues involved:
The judgment involves challenges to nine assessment orders for various assessment years, related to notices issued under the Tamil Nadu Value Added Tax Act, 2006.

Details of the Judgment:
In the writ petitions, the petitioner contested nine assessment orders dated 28.02.2020 for the years 2007-08 to 2015-16. The petitioner, a service provider, had previously challenged notices issued under the TNVAT Act in 2016. The petitioner maintained that they had been remitting service tax under the Finance Act, 1994, for renting immovable property. Following a court order directing the Commercial Tax Officer to consider the petitioner's objections, the Enforcement Wing issued summons in 2018. The petitioner argued that the court's directive had not been followed, and thus, no further proceedings should be initiated.

The respondent Assessing Officer claimed that they had not received the court order, but the Enforcement Wing had sent summons to the petitioner. The petitioner contended that the assessment orders were passed in violation of the court order from 2016, which had quashed the earlier notices. Consequently, the petitioner sought to have the impugned orders quashed.

The court, in light of the above, quashed the impugned orders and remitted the case back to the Commercial Tax Officer to pass a speaking order on the petitioner's representation, as previously ordered. The Officer was directed to consider the objections and provide a hearing to the petitioner within eight weeks. It was also clarified that any future notices under the TNVAT Act should be considered timely, given the petitioner's longstanding engagement with the court since 2016. The writ petitions were disposed of with no costs, and connected Miscellaneous Petitions were closed accordingly.

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