2017 (10) TMI 832

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.... for M/s.MCGAN Law Firm, counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959, (hereinafter referred to as TNGST Act). 3. In this writ petition, the petitioner seeks for issuance of a writ of prohibition, prohibiti....

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....rted agreed with the turnover in books and all the sales and purchase were covered by bills and therefore, the respondent accepted the accounts of the petitioner as correct and determined the total and taxable turnover for the assessment year. This order of assessment was passed on 31.12.2004. 5. Subsequently, by notice dated 11.04.2005, the respondent stated that the petitioner has effected br....

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....e and the Assessing Officer does not have any jurisdiction or power to refuse such an option exercised by the assessee and more so, when the assessment has already become final. Further, it is contended that Section 7 (C) of the Act is in supersession of Section 3B of the Act and the Assessing Officer has no discretion to refuse the option exercised by the dealer. 7. Further, it is contended th....

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.... to prohibit the respondent from proceeding further pursuant to his notice dated 11.04.2005. Admittedly, the respondent has power and jurisdiction to issue notice to revise a completed assessment. Therefore, it cannot be stated that the impugned notice is without jurisdiction. The point that the petitioner seeks to canvass is on the ground that the Assessing Officer has no discretion, but to accep....