2018 (12) TMI 1885

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.... G.R.SWAMINATHAN, J. For Petitioners : Mr.B.Rooban, for Mr.Rajakarthikeyan.For Respondents: Mr.Aayiram K.Selvakumar, Additional Government Pleader ORDER The Writ petitioners herein are dealers who are registered with the second respondent. Their assessments had already been subject to revision under Section 27 of the T.N.V.A.T. Act. While so, once again the earlier orders have been revised ....

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....ported in (1976) 38 S.T.C. 382(Mad) (The Deputy Commissioner(C.T.), Coimbatore V. V.S.R.Ramaswami Chettiar and Bros.). The said decision was followed in the decision reported in (2011) 37 V.S.T. 592(Mad) (Rainbow Foundations Ltd., V. Assistant Commissioner(C.T.)(FAC), T.Nagar(South) Assessment Circle, Chennai). It has been held that an order passed by the assessing authority levying penalty throug....

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.... High Court reported in (1998) 109 S.T.C. 631(All) (Parikh and Sons V. Trade Tax Officer, Sector 6) in which it has been stated that irrespective of the amplitude of the language used in the statutory provision, reassessment proceedings are not permissible on mere change of opinion by the statutory authority at a subsequent stage. 7. In the present case, it appears that reassessment proceedings h....