TaxTMI 
TaxTMI 
2017 (12) TMI 205
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....s filed this writ petition challenging the order passed by the first respondent in G.O.Ms.No.68 dated 18.07.2006 and to direct the third respondent to complete the assessment of the petitioner for the assessment year 1995-1996 to 2000-2001 under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and Central Sales Tax Act, 1956 (CST Act) based on the returns already filed by waiving the procedure laid down under Section 12 of the TNGST Act r/w. Section 9(2) of the CST Act by adopting the methodology relating to earlier assessment years on par with the relief granted to other assessees facing similar problems. The petitioner approached the first respondent with a request to waive the assessment procedure on account of the fire accident wh....
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....of M/s.Binny Mills Limited. The respondent has rejected the petitioner's request primarily on three grounds. Firstly on the ground that the petitioner has been a defaulter in the sense that they did not produced the records, documents and books of accounts before the Assessing Officer on a yearly basis and kept the matters pending from the year 1995 onwards. It was further stated that the arrears of tax was to the tune of Rs. 7.65 Crores which came to light only after inspection was conducted in the place of business of the petitioner between 1997 to 2002. Thirdly, it was stated that the order passed in favour of M/s.Binny Mills Limited cannot be applied to the petitioner as it was a case of natural calamity. 4. Learned Additional Gove....
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....2 and the records were gutted as soon as pre-assessment notices were received, the petitioner moved the first respondent through proper channel. Therefore to state that the petitioner is guilty of non-production of records at the appropriate time is an incorrect statement since there is no record to show that despite summons being issued to produce the records and books of accounts, the petitioner failed to do so. More importantly, the respondent did not dispute the fire accident and the same is admitted. In such circumstances, every step should be taken by the Assessing Officer as well as other respondents to complete the assessment at an earliest point of time. In so far as the petitioner is concerned, for the subsequent periods, namely, ....