TaxTMI 
TaxTMI 
2026 (7) TMI 80
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.... of 2014, wherein Assessment Orders dated 31.01.2014 passed for the Assessment Years 2006-2007, 2007-2008 and 2008-2009 were challenged. 4. The Writ Court had remitted the cases back to the Assessing Officer vide Order dated 29.10.2014 in W.P.Nos.6732 to 6734 of 2014, to pass a fresh order on merits. Subsequently, the Respondent passed the denovo Assessment Order dated 30.09.2015 for the Assessment Years 2006-2007, 2007-2008 and 2008-2009. 5. It is further submitted that in the Petitioner's Reply dated 28.03.2014 in response to the Show Cause Notice dated 10.02.2014 issued for the first instance under Section 27 of the Tamil Nadu Value Added Tax Act, 2006, for the Assessment Year 2009-2010, following the self-assessment order made on 15.03.2011, the Petitioner requested to keep the proceedings in abeyance, pending the order of the Writ Court in W.P.Nos.6732 to 6734 of 2014. 6. It is moreover submitted that despite the order of the Writ Court in W.P.Nos.6732 to 6734 of 2014 dated 29.10.2014 and the subsequent denovo order, confirming the demand for the Assessment Years 2006-2007, 2007- 2008 and 2008-2009, the Respondent did not take any meaningful steps to adjudicate the is....
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....Assessment Year 2009-2010, the proceedings initiated under the Show Cause Notice dated 10.02.2014 were kept in abeyance. 12. It is moreover submitted that as against the order dated 30.09.2015, the Petitioner filed an Appeal before the Joint Commissioner (CT) Appeals, Chennai and that the Joint Commissioner (CT) Appeals, Chennai, confirmed the demand by an order dated 25.10.2016 in A.P.Nos.124, 127 and 128 of 2015, respectively. 13. That apart, it is submitted that the Petitioner has paid the entire amount of tax confirmed vide order dated 30.09.2015 and that the Petitioner's Appeal against the order of the Joint Commissioner (CT) Appeals, Chennai in A.P.Nos.124, 127 and 128 of 2015 was confirmed by the Appellate Tribunal, Chennai, by its order dated 02.08.2023. It is in this background, the Impugned Show Cause Notice has been issued on 22.04.2024. 14. The Learned Special Government Pleader for the Respondent would specifically draw reference to the Petitioner's Reply dated 28.03.2014 to the first mentioned Show Cause Notice dated 10.02.2014 issued under Section 27 of the Tamil Nadu Value Added Act, 2006, wherein the Petitioner had categorically stated as under:- ....
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....9.8.2010. They further stated that the petitioners claim of relief on similar issues has been denied to him on earlier occasions on sound legal basis and logical reasoning by the Hon'ble High Court and the Hon'ble Appellate Tribunal and prayed to dismiss the appeals filed by the dealers." 18. I have considered the arguments advanced by the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent. 19. Perusal of the records reveal that Audit was conducted on 04.12.2009 for the Tax Period between April 2006 and September 2009. In this background, for the Assessment Year 2006-2007, 2007-2008 and 2008- 2009, three Show Cause Notices were issued to the Petitioner on 16.05.2011 for the Financial Year 2006-2007 and on 04.07.2011 for the Financial Years 2007-08 & 2008-09 under Section 27 of the Tamil Nadu Value Added Tax Act, 2006, for the tax having allegedly escaped assessment. However, it has to be noted that no Show Cause Notice was issued to the Petitioner for the Assessment Year 2009-2010 for income having escaped assessment. 20. Later, an Assessment Order dated 15.03.2011 came to be passed for the Assessment Year 2009-2010. Th....
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....07 to 2008-09 and therefore contested the aforesaid Appellate Order dated 25.10.2016 before the Sales Tax Appellate Tribunal (STAT) in TA.No.28 of 17 and COP No.40 of 17, TA.No.29 of 17 and COP No.25 of 17 and TA No.30 of 17 and COP No.26 of 17. 28. The Sales Tax Appellate Tribunal (STAT) by its order dated 02.08.2023 has also confirmed the views of the Joint Commissioner (CT) Appeals, Chennai dated 25.10.2016, as also denovo order dated 30.09.2015 passed by the Deputy Commissioner (CT)-III, Large Taxpayers Unit, Chennai pursuant to order dated 29.10.2014 in W.P.Nos.6732 to 6734 of 2015. 29. Therefore, the Impugned Show Cause Notice dated 22.04.2024 has been issued. It cannot reignite the limitation which had expired on 14.03.2017 merely because the Petitioner vide reply dated 28.03.2014 requested the Respondent not to adjudicate the case which was pending for final orders of this High Court. 30. Since the Assessment Order for the Financial Year 2009-2010 was passed on 15.03.2011 after the audit was conducted by the officials on 04.12.2009, the Respondent was entitled to invoke Section 27 of Tamil Nadu Value Added Tax Act, 2006 and pass order on the ground that tax had esc....