2022 (7) TMI 873

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.... No.33245440641/2010-2011, all dated 19.03.2021, which were served to the petitioners on 23.03.2021 and 24.03.2021. The petitioners are doing business in the name and style of Thalayan Motors, Praba Agency and Mokhan Store Firm, respectively. The petitioners are registered dealers. For the assessment year 2010-2011, the deemed assessment order accepting the total and taxable turnover reported through their returns, as required under Section 22(2) of the TNVAT Act, is deemed to be assessed and served to the petitioners on 30.06.2012 by Tamil Nadu Act 23 of 2012 as notified by G.O.Ms.No.82 effective from 19.06.2012. 2. The learned counsel for the petitioner submits that in the impugned orders, the short compass in which the above Writ is t....

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....of assessment was made out based on the scrutiny of returns with web report taken through Departmental Website can the strength of that, show cause notice was issued to the dealers to explain the issue with the documentary evidences. The statute is very clear that the burden of proof is lying with the dealer as per Section 17 of the TNVAT Act, 2006. The dealer has to satisfy the authority that there is no evasion of tax on the part of the dealer. The dealer has to prove that there is no issue related to the show cause notice. Hence, the notice issued & orders passed are according to Act & Rules. 5)It is submitted that, According to Section 19(15) of TNVAT Act 2006, where a registered dealer has purchased any taxable goods from anot....

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....ons with the details, /records in support of their claims till this date. In the absence of non-filing of objections with the supportive documents, there is no other way except to confirm the proposal already made in the notice and to pass order for the year 2010-2011. Hence, reversal of ITC made & interest levied are within the provisions of Act & Rules." Hence, he prayed to dismiss the Writ Petitions. 5. In this case, the short compass in which the case is to be decided on the point of limitation is whether the notice has been sent through registered post as per Rule 19(c) and whether Section 27 has been complied with. As could be seen, for the assessment year 2010-2011, it should have been done within a period of five years of fili....