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2018 (7) TMI 1641 - HC - VAT and Sales TaxValidity of assessment order - assessment order challenged on the short ground that the assessment for the relevant years is deemed to have been completed as on 30.06.2012 and thereafter, the respondent has no power to pass an original assessment order - Held that - What is to be noted is that on and after 30.06.2012, the petitioner is deemed to have been assessed for the relevant year, viz., 2007-08. Therefore, the question of passing a separate assessment order does not arise - So far as the assessment year 2008-09 is concerned, the mistake committed by the respondent is to issue a notice for provisional assessment. This could not have been done by the respondent. These writ petitions are disposed of giving liberty to the respondent to initiate reopening proceedings, if she deems fit and appropriate to do so.
Issues:
Challenge to assessment order dated 01.02.2018 and assessment notice dated 01.02.2018 under TNVAT Act for years 2006-07 to 2010-11. Interpretation of Section 22(2) of the TNVAT Act regarding deemed assessment. Power of respondent to pass original assessment order after deemed assessment date. Validity of notice for provisional assessment for the year 2008-09. Analysis: The petitioner challenged the assessment order and notice dated 01.02.2018, arguing that assessments for the relevant years were deemed completed by 30.06.2012 under Section 22(2) of the TNVAT Act. The provision states that returns not assessed by that date are deemed assessed. The court clarified that while the time limit cannot be extended, the respondent retains power under Section 27 of the TNVAT Act to act if returns or exemptions are found incorrect. The respondent's parawise comments addressed the merits but erroneously claimed no assessment order was passed. The court emphasized that post 30.06.2012, the petitioner was deemed assessed for 2007-08, precluding the need for a separate order. Any discrepancies could only be addressed before the cut-off date. For the year 2008-09, issuing a notice for provisional assessment was deemed a mistake, as reopening proceedings should have been initiated instead. Consequently, the writ petitions were disposed of, granting the respondent liberty to initiate reopening proceedings if deemed necessary. The respondent was instructed not to enforce the order and notice for the assessment years 2007-08 and 2008-09. No costs were awarded, and connected miscellaneous petitions were closed.
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