TaxTMI 
TaxTMI 
2021 (11) TMI 942
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....oned matter 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 the sake of convenience and clarity. 3. 'Two orders pertaining to escaped turnover made under Section 27 of TNVAT Act qua Assessment Years 2011-12 and 2012-13, both dated 12.03.2021 bearing reference TIN 33160680798/2011-12 and TIN 33160680798/2012-13' (hereinafter 'impugned orders' in plural and 'impugned order' in singular for the sake of convenience and clarity) have been called in question in the captioned writ petitions. 4. To be noted this is the second round of litigation. 5. Learned counsel commenced by saying that the impugned orders are cle....
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.... to have been assessed on the 30th day of June 2012 and an order of assessment shall be deemed to have been passed for the periods 2009-10 and 2010- 11 on 31.10.2016. Dates of deemed assessments for the periods 2011-12 and 2012- 13 are 31.10.2017 and 31.10.2019 respectively. Section 27 uses the phrase 'determination' and the pre-assessment notice commences the process of determination. 4. The interpretation of the term 'determination' and whether it envisages the point of initiation of proceedings or completion of the same came to be considered in The Sales Tax Officer, Special Circle, Ernakulam and another V. Sudarsanam Iyengar & Sons (25 STC 252), the Hon'ble Supreme Court held as follows: Now in view of the previous decisions the pri....
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....on. The words "assess the tax payable" cannot be ignored and it is clearly meant that the assessment has to be made within the period prescribed. Assessment is a comprehensive word and can denote the entirety of proceedings which are taken with regard to it. It cannot and does not mean a final order of assessment alone unless there is some thing in the context of a particular provision which compels such a meaning being attributed to it. In our judgment despite the phraseology employed in Rule 33 the principle which has been laid in other cases relating to analogous provisions in sales tax statutes must be followed as otherwise the purpose of a provision like Rule 33 can be completely defeated by taking certain collateral proceedings and ob....
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....ales return note as well as invoices were also annexed. Thereafter, under letter dated 29.11.2017, some more details have been annexed along with pen drive containing relevant documentation. The text of the communication indicates that sample bills have been furnished for the periods in question. It is not in dispute that these communications have, in fact, been received by the officers. 7. However, the argument of Mr.Shaffiq is to the effect that all material particulars as required by Rule 10(6)(b)(i)(B) of the Tamil Nadu Value Added Tax Rules, 2007 (in short 'Rules'), have not been supplied, particularly a certificate evidencing receipt of goods returned within a period of six months from date of sale. 8. Be that as it may, it was in....
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....ore the Commercial Tax Officer on 07.12.2020 for personal hearing (paragraph 9 of the earlier order, which has been scanned and reproduced supra), writ petitioner having moved this Court, having obtained an order and having acted on the order cannot now be heard to raise the point of limitation again. Therefore, I have no hesitation in coming to the conclusion that with regard to limitation, the aforementioned earlier order made by Hon'ble Single Judge (which has been given legal quietus and has attained finality) will govern this case. 7. This takes us to the next point which turns on paragraph 9 of the aforementioned earlier order wherein Hon'ble single Judge has, in the facts and circumstances of the case on hand had decided at ....
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....e writ petitioner's representative went over to the office of the respondent, but they were asked to go away owing to Corona virus pandemic. Learned counsel submits that objections have been sent by way of registered post with acknowledgement due, the same have been duly received by the respondent on 10.03.2021 at 04.28 p.m, but the impugned orders have been made on 12.03.2021 without considering the objections. Postal track consignment download (hard copy) placed before this Court reads as follows: 12. Ms.Amirta Dinakaran, learned Revenue counsel accepts notice on behalf of sole respondent. Learned counsel adverting to the impugned order submits that sufficient opportunity has been given to the writ petitioner and in support of her co....