2020 (4) TMI 271

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.... For Respondent : Mr. ANR. Jayaprathap Standing Counsel   O R D E R In this Writ Petition, the petitioner has challenged the impugned order dated 21.06.2012 passed by the respondent in CST.299480/2004-05 for the Assessment Year 2004-05. 2. The petitioner was engaged in manufacture of alternators, electric motors and over head travelling cleaners. The petitioner had its head office an....

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..... The allegation in the notice was that in the agreement entered into the petitioner and its 'C' & 'F' agent namely Tvl. Ritu Logistics, the sales effected should be against full payment (i.e) there should not be any credit of sale and the head office at Coimbatore may authorise any despatch of goods for specific transactions before the receipt of full payment. 5. After issue of notice, the pet....

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.... inspection was carried on 17.08.2004 by the enforcement wing of the Commercial Tax Department and records were seized from the petitioner's factory and its depot in Pondicherry. After the records were ceased, notices were issued on 19.01.2012. 10. Meanwhile, TNVAT Act, 2006 came into forced substituted to the TNGST Act, 1959. As per Section 12-C of the TNGST Act, the respondent was required to....

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.... of TNVAT Act, 2006 was merely intended to put an end to the practice of keeping the assessment incomplete. However, merely because no formal assessment order was passed by itself will not mean the assessment cannot be re-opened. The assessment shall be deemed to have been completed. 14. Therefore, in my view, notice dated 19.01.2012 issued to the petitioner was in order though it relied on the....