2008 (12) TMI 704 - HC - VAT and Sales Tax

Summary

The High Court of Madras, in the case of KULASEKARAN A., J., reviewed assessment orders from 2002-03 to 2005-06. The petitioner challenged the orders due to a consolidated notice being issued by the respondent without separate notices for each year. The respondent's assessment orders were objected to, but still passed. The court heard arguments from both sides, acknowledging the petitioner's application under section 55 of the Tamil Nadu General Sales Tax Act, 1959. Despite this, the court found the consolidated notice to be legally unsustainable, rendering the assessment orders invalid. Consequently, the court quashed the assessment orders and directed the respondent to issue separate notices within two weeks. The petitioner must then submit explanations and documents within four weeks, after which the respondent must consider the submissions, hear the petitioner, and issue a new order within four weeks. The writ petitions were disposed of with no costs incurred. Connected miscellaneous petitions were closed accordingly.