2016 (6) TMI 1142 - HC - VAT and Sales Tax

Validity of provisional assessment order - year is over, so the order should not have been passed - Held that - The learned Additional Government Pleader for the respondent does not dispute the facts of the case, and agrees that the provisional assessment order could not have been passed, as the year is over - there will be a direction to the respondent/Assessing Officer to pass final assessment order, after affording opportunity of personal hearing to the petitioner - petition allowed.

Summary

Issues:
Challenge to provisional assessment order under TNVAT Act, 2006 for the year 2014-15.

Analysis:
The petitioner, a registered dealer under the TNVAT Act, challenged a provisional assessment order for the year 2014-15. The petitioner argued that since the year had ended, there was no basis for a provisional assessment order. Reference was made to a previous decision by the Hon'ble First Bench of the Court to support this contention. The respondent, represented by the Additional Government Pleader, did not contest the facts and agreed that the provisional assessment order should not have been passed after the year had concluded.

The Court, after considering the arguments, allowed the Writ Petition, quashed the impugned provisional assessment order, and directed the Assessing Officer to pass a final assessment order after providing the petitioner with an opportunity for a personal hearing. No costs were awarded, and the connected Miscellaneous Petitions were closed. This judgment highlights the importance of timely and appropriate assessment procedures under the TNVAT Act, ensuring that assessments are conducted within the relevant timeframe and in adherence to legal principles.