TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 64
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....ndent on 23.12.2019, whereby, the tax demanded in these notices have been confirmed against the petitioner for the period between 2009-2010 and 2014-2015. 2. The specific case of the petitioner is that a search took place at the place of business of the petitioner on 21.07.2014. However, the impugned notices dated 08.05.2019 and 29.05.2019 were issued after a lapse of five years for these assessment years. It is submitted that the procedure adopted was clearly contrary to the mandatory provision to the Section 65(4) of Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as TNVAT Act, 2006) and Circular No.Q3/3259/2010, dated 14.06.2010. 3. That apart, it is submitted that the accounts of the petitioner were frozen without prior ....
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....y interference. It is submitted that the petitioner was not paying the tax and therefore, an inspection was carried out on 21.07.2014 and thereafter, notices were issued on 08.05.2019 and 29.05.2019 and after the petitioner was called for hearing which have culminated in the impugned orders on 23.12.2019 for the Assessment Year 2009-2010 to 2014-2015. It is further submitted that at the time of inspection, the petitioner was unable to produce any documents to show that the petitioner was maintaining proper Books of Accounts. It is submitted that there was proper authorisation by the Joint Commissioner, and it is based on the authorisation of the Joint Commissioner inspection was carried out and therefore, there is no basis for interfering w....
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.... she has rendered work M/s. Universal Telecommunications India Private Limited for the branch office in Tamil Nadu, Karnataka and Madhya Pradesh and payments were received against the invoices raised by the petitioner and they had deducted tax. 10. The petitioner has however not furnished any of the details called. All that the petitioner could furnish was the audited balance sheet for the assessment years 2011-12 and 2012-13 and copies of the work orders available and Form T and few Bank Statements. 11. The case of the petitioners that the impugned notices and the impugned orders passed for the respective assessment years by invoking the powers under section 64 (4) was contrary to the Circular dated 14.6.2010 bearing reference Q3/3259/20....
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.... Melting and Wire Industries, 2008 (231) ELT 32(SC). Therefore, the plea that no notice was issued pursuant to the Audit Inspection on 29.04.2014 within three months can be countenanced. 15. In this case the court is concerned with the assessment years 2009-10 to 2014-15. The assessment would have been deemed to have been completed under section 22 of TNVAT Act, 2006 as amended by Tamil Nadu Act 23 of 2012 with effect from 19.06.2012, only if returns filed by the petition before the Commercial Tax Department were complete together with the required documents as is contemplated under Rule 7 of the TNVAT Rules, 2007. 16. Both Section 20(4) of the TNVAT Act, 2006 and 25(1) of the TNVAT Act, 2006 deals with the similar situation. They deal wi....
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....ts prescribed or proof of payment of tax, the assessing authority shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed, after the completion of that year: Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard. 25. Procedure to be followed in assessment of certain cases:- 1) If any dealer who is liable to pay tax under this Act fails to submit return within the prescribed period, or if the return sub- mitted by him appears to the assessing authority to be incomplete or incorrect, the assessing authority may, after making such enquiry as it considers necessary, deter....
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....ad filed returns in time for the respective assessment years in various assessment circles as is contemplated in Rule 7 of the TNVAT Rules, 2007. No Assessment Order was passed by the Assessing Officer for the years in question. Therefore, question of either inferring deemed assessment as is contemplated under section 22 (1) and (2) of the TNVAT Act, 2006 or actual assessment would not arise for the purpose of computation of limitation under Section 27 of the TNVAT Act, 2006. 22. Since no Assessment Order came to be passed, question of the petitioner getting an opportunity to file a fresh return as is contemplated under section 22 (6) (a),, (b) or (c) of the TNVAT Act, 2006 also did not arise. 23. Section 25 of the TNVAT Act, 2006, specif....