2019 (9) TMI 173

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....ng disposed of. 3. Considering the narrow compass on which instant writ petition now turns, short facts shorn of elaboration will suffice. Subject matter of instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for brevity. Short facts are that writ petitioner is a dealer under TNVAT Act, that the writ petitioner is filing monthly returns under Section 21 of TNVAT Act, that there was deemed assessment under Section 22(2) of TNVAT Act, that first revisional notice dated 26.09.2017 was issued, that writ petitioner dealer sent a reply to this revisional notice being reply dated 12.10.2017, that the respondent passed a revis....

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..... 6. There is no disputation or disagreement that the impugned order pertains to Assessment Year 2010-11. Adverting to proviso to Section 22(2) of TNVAT Act, it was submitted that deemed assessment for said Assessment Year qua impugned order was on 30.06.2012. Adverting to sub-Clauses (a) and (b) of sub-Section (1) of Section 27 of TNVAT Act, it was submitted that limitation for making the impugned order is six years and that the same elapsed on 29.06.2018. To be noted, there is no disputation or disagreement on this aspect of the matter. 7. Furthering his arguments on limitation, it was submitted by learned counsel for writ petitioner that the second revisional notice is clearly after expiry of the period of limitation and is therefo....

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....e considered view that it would be appropriate to set aside the impugned order, but direct the respondent to redo the revised assessment based on the first revisional notice without adding any material or without adding new points to the same. 10. In other words, it would be appropriate to direct the first respondent to redo the revised assessment under Section 27 of TNVAT Act for the Assessment Year 2010-11 based on the first revisional notice dated 26.09.2017 and the dealer's reply dated 12.10.2017 by perambulating within the four corners of the same. 11. In the light of the discussion/dispositive reasoning thus far, the following order is passed : a) impugned order being order dated 24.07.2019 bearing Reference No.TIN/....