2016 (9) TMI 664

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....under the erstwhile Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as TNGST Act) for the year 1997-98. The assessment was made on the petitioner on best of judgment basis and though the petitioner was summoned to produce the books of accounts, he did not do so and pre-assessment notice was issued on 10.02.2004 and served on the petitioner on 13.02.2004 and in spite of receipt of the notice, the petitioner had filed their objections and therefore the assessing officer completed the assessment which has resulted in the impugned order. 3.The learned counsel appearing for the petitioner submitted that the impugned proceedings is clearly barred by limitation as it is an assessment under section 16 of the TNGST Act and the rel....

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.... to 31.03.2003 and even assuming that the impugned assessment is one under Section 16(1)(a) of the TNGST Act, the proceedings having commenced before the cut-off date is valid. He also relied upon the decision in the case of Dattaram Advertising Private Ltd. and another vs. State of Karnataka reported in 1991 Vol.81 STC 394 to contend that there is a distinction between investigation of facts and initiation of proceedings depending on the discovery of facts and issuance of notice calling upon the assessee to produce the books of accounts cannot be construed as initiation of the proceedings. 5.Though elaborate submissions were made by the learned Counsel on both sides. In my view, if the factual position in the instant case is examined, i....

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....or assessment or re-assessment, the time during which the appeal or proceedings are pending before the Appellate Authority or the Revisional Authority or the Special Tribunal or the Supreme Court shall be excluded. By applying the said provisions, time between the original order of assessment dated 10.03.2000 to the order passed by the Tribunal dated 23.12.2002 should stand executed because after the Original Assessment order was passed, the petitioner filed an appeal before the first Appellate Authority, namely, the Appellate Assistant Commissioner (CT), Fort Round, Vellore and appeal was rejected as time barred. It is thereafter the original petition was filed before the Special Tribunal in the year 2002 which was disposed of by order dat....