Limitation act

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

Good morning to all.

One of my client's got a notice from the Tamilnadu sales tax department to submit the form c against the interstate sale for the financial year 2007-08, 2008-09 and 2009-10. Further, the client could not submit the reply within the time provided in the notice. Out of which 2008-09 the authority passed an order without giving personal hearing.

My query is now,

as per the TNVAT act, u/s 22(2) clearly stated that since 2006-07 to 2011-12, the assessment passed under deeming provision as on 30.06.2012.

Now, under what authority they are reopening the assessment.

If anyone has the supporting case laws, please provide me. ( To invoking the limitation act and quash the order.)

Thanks in advance.

[YAGAY and SUN]

Madras High Court

Tvl.Victus Dyeings vs The Assistant Commissioner (St) on 29 July, 2019 = 2019 (8) TMI 823 - MADRAS HIGH COURT

 

[KASTURI SETHI]

Very useful case law is posted by M/s.Yagay And Sun, Sirs. Thanks for enrichment of my knowledge.

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

Thanks for your support.

AI Summary

Limitation on reopening assessments: deemed assessment provision cited to challenge reopenings under limitation law.
Tax department issued notices for Form C on interstate sales for specified years; taxpayer did not reply and an order for one year was passed without personal hearing. The question is whether section 22(2)'s deemed assessment cut off for the 2006-07 to 2011-12 period bars reopening, and a reported authority (Victus Dyeings) was cited as support to invoke the limitation bar and seek quashing of any reopened assessments.