TaxTMI 
TaxTMI 
2022 (4) TMI 1352
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....dent on 07.03.2019 can be said to have been passed within the limitation prescribed under Sections 27 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "TNVAT Act, 2006"). 3. The facts of the case are that there was a deemed assessment in terms of proviso to Section 22(2) of the TNVAT Act, 2006 for the Assessment Year 2011-2012 on 31.10.2012. 4. The learned counsel for the petitioner submits that Section 27(1) was amended in the year 2012 with effect from 19.06.2012. It is therefore submitted that the limitation as it stood prior to the aforesaid amendment would apply to the facts of the present case and therefore, notice issued on 10.10.2018 for revising the assessment was beyond the period of limitation and thus wi....
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....rs, 1985 SCC OnLine All 163 : 1985 AWC 357 All. v. Mohit Shantilal Shah Vs. Commissioner of Income Tax, 1999 SCC OnLine Guj 405 : (2000) 241 ITR 28 (Guj). vi. Ashok Leyland Ltd. Vs. State of Tamil Nadu and others, (204) 3 SCC 1 : AIR 2004 SC 2836. vii. M.V.S.Kadirvel Nadar Vs. State of Madras represented by the Commissioner of Agricultural Income Tax, Madras, 1961 SCC OnLine Mad 130 : (1961) 74 LW 812. viii. K.Mohd. Osman Saheb & Co. Vs. State of Andhra Pradesh and others, 1970 SCC OnLine AP 217 : (1971) 27 STC 303. ix. The State of Gujarat Vs. Jamnagar Motor Stores, 1973 SCC OnLine Guj 102 : (1974) 33 STC 353. x. Rajmal Multanmal and Company and another Vs. Commercial Tax Officer, Cuddapah and others, 1974 SCC OnLine AP 215 : (....
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....ply. He therefore submits that the Writ Petition is devoid of merits and therefore the petitioner should be asked to workout the remedy in accordance with law before the Appellate Commissioner. 9. The learned counsel for the respondent further referred the following dates:- Date of deemed assessment for 2011-12 : 31.10.2012 Add 6 years period : 30.10.2018 Date of issue of the notice and the revised assessment order :10.10.2018/07.03.2019 10. It is submitted that the initiation of revision proceedings has been done on 10.10.2018 which is before 30.10.2018. Hence there is no question of the assessment getting time barred. 11. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional....
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....hat the notice issued on 10.10.2018 was time barred. The decision of this Court in Tvl.Victus Dyeings Vs. The Assistant Commissioner (ST), Rural Assessment Circle, Tirupur, in W.P.No.20925 of 2019 and etc batch, dated 29.07.2019 cannot be applied to the facts of the present case inasmuch as the revision notice was issued after the expiry of the limitation. 16. In the present case, the notice has been issued in time for revising the assessment and therefore, to that extent, the initiation of the proceedings cannot be questioned. However, the demand is based on the data in the web portal of the respondent. 17. A learned Single Judge of this Court in JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, (2017) 99 VST 343 (Ma....
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....provisions of the TNVAT, Act, 2006. 3.3.5. The Assessing Authority should issue show cause notice along with all the details connected to the assessment seeking objections. On receipt of objections, the Assessing Authority shall fix a date and time of personal hearing (either physical or virtual hearing). The Assessing Officer shall grant adequate opportunity to the dealer to put forth their objections by duly following the principles of natural justice. During the course of enquiry, either on a request made by the assessee or suomotu, the Assessing Authority can summon the other end dealer and on request, a cross examination may be provided to the assessee if such dealer is available. However, if the dealer is non-existent the Assessing....