2018 (7) TMI 1663

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....made by the respondent is in complete violation of the provisions of the Tamil Nadu Value Added Tax Act, 2006(hereinafter referred to as "TNVAT ACT"). As per Section 9(2-A) of the CST Act, 1956 read with proviso to Section 22(2) of the "TNVAT ACT", a dealer shall be deemed to have been assessed to tax as per his returns if assessment order are not passed on the returns submitted for the assessment years 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11 on or before 30. 06. 2012 and therefore, the writ petitioner is deemed to have been assessed for the assessment years 2011-12. In violation of the said provision, now the respondent has passed the impugned original assessment order on 20. 05. 2013, which is erroneous and in violation of the stat....

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....ibed cannot be extended by the respondent. However, it is made clear that in the event of identifying any inconsistencies or discrepancies in the returns, then the action shall be taken by exercising the powers conferred under Section 27 of the "TNVAT Act". 6. The learned counsel appearing on behalf of the respondent relying on the common counter affidavit filed by the respondent, has stated that Section 22(2) existed before 19. 06. 2012 and the said Section contains some conditions. Filing of returns accompanied that the related documents prescribed in the Act(VAT CST) is one amongst such conditions. However, those enclosures were not filed by the petitioners and in this regard, the respondent has not sent notices to the writ petitioner....