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2015 (3) TMI 1381 - HC - VAT and Sales TaxReversal of amounts already adjusted towards balance of arrears for the assessment year 2009-2010 and 2010-2011 - reversal for the reason that the said adjustment cannot be possible to be made for the demand emanated for the preceding assessment year - Section 19(17) of TNVAT Act and Rule 10(b) of TNVAT Rules - HELD THAT - Since the impugned order passed is contrary to the provisions of Section 19(17) of the Act, the impugned order dated 20.02.2015 is quashed and the writ petition stands allowed.
Issues:
Challenge to authority and jurisdiction of a notice issued by the respondent regarding reversal of arrears adjustment for preceding assessment years. Analysis: The petitioner filed a writ petition seeking a writ of certiorari to challenge a notice issued by the respondent on 20.02.2015, proposing to reverse the adjustment of arrears for the assessment years 2009-2010 and 2010-2011. The petitioner argued that the adjustment was made in accordance with Section 19(17) of the Tamil Nadu Value Added Tax Act, 2006, and Rule 10(b) of the Tamil Nadu Value Added Tax Rules, 2007. The petitioner contended that once an order was made after adjusting the arrears, it cannot be reversed based on arrears from preceding assessment years. The petitioner sought to quash the notice on the grounds of non-conformity with the relevant legal provisions. The respondent, represented by the learned Additional Government Pleader, acknowledged that the impugned order was not in line with Section 19(17) of the Act. The respondent did not contest the petitioner's argument regarding the legal provisions governing the adjustment of arrears. After considering the arguments from both sides, the Court found that the impugned order dated 20.02.2015 was indeed contrary to the provisions of Section 19(17) of the Act. Consequently, the Court quashed the order and allowed the writ petition. No costs were awarded in this matter, and the connected miscellaneous petition was closed as a result of the judgment.
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