2017 (8) TMI 971

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....endran For Respondents : Mr.S.Kanmani Annamalai, AGP ORDER Heard Mr.B.Raveendran, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents. 2. Though the writ petitioner has challenged the impugned proceedings as being barred by limitation as revision notices alleging that they were issued after a period of 5 years from th....

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....e Assessing Officer and only at the time of filing of the reply to the re-assessment notice, it was mentioned that the tax was paid by the Coffee Board/Auctioneers and if the respondent wanted the proof, it was well open to issue a notice accordingly. However, such course of action was not adopted by the Assessing Officer. Therefore, it was contended that with regard to filing of tax-paid certific....

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....cted to accept the declarations in statutory forms like C, E-I, E-II and F, even after the final assessment and revise the assessments under Section 55 of the TNGST Act, 1959, and the same principle is applicable to their case as well and requested to accept the tax payment certificates, rectify and revise the assessment under Section 55 of the TNGST Act, 1959. This representation was followed by ....

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.... is taxed. Therefore, in the absence of any proposal in the re-assessment notice to state that even if there is a certificate, still the transaction is taxable, the respondent cannot take such a stand in the counter affidavit. Furthermore, the respondent cannot ignore the statutory circular issued by the Commissioner and it binds the respondent. 6. Therefore, for the above reasons, this Court i....