2012 (6) TMI 762 - HC - VAT and Sales Tax

Summary

Issues: Assessment based on returns filed, Jurisdiction of assessing officer

In the present case, the petitioner filed monthly returns for the period from April 1, 2006, to December 31, 2006. The respondent issued a notice and later a revised notice, calling for objections from the petitioner. The petitioner contended that the revised notice was illegal and without jurisdiction, as it did not follow the provisions of section 87A and rule 8(8)(a) of the Tamil Nadu Value Added Tax Act, 2006. The respondent argued that assessment for the mentioned period should be based on the returns filed by the petitioner as per section 87A of the Act.

The court examined section 87A of the Act and rule 8(8)(a), which state that the assessment for the specified period should be done based on the returns filed by the dealer, without calling for any additional particulars. It was observed that the respondent had issued the revised notice without adhering to these provisions, rendering it unsustainable and without jurisdiction.

Accordingly, the court set aside the revised notice dated June 8, 2012, and directed the respondent to complete the assessment for the period from April 1, 2006, to December 31, 2006, in accordance with section 87A of the Act and rule 8(8)(a). The court ruled in favor of the petitioner, highlighting the importance of following the prescribed procedures u/s the Act for assessments and passing appropriate orders as per the law.