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.

AI Summary

Client Challenges Reopening of Sales Tax Assessment for 2008-09; Cites TNVAT Act Section 22(2) and Limitation Act. A client received a notice from the Tamil Nadu sales tax department to submit Form C for interstate sales for fiscal years 2007-08, 2008-09, and 2009-10. The client missed the deadline, and an order was passed for 2008-09 without a personal hearing. The query seeks clarification on the authority for reopening assessments under the TNVAT Act, Section 22(2), which covers assessments from 2006-07 to 2011-12 as of June 30, 2012. A case law from the Madras High Court was suggested to support invoking the Limitation Act to quash the order.