2018 (12) TMI 1008 - HC - VAT and Sales Tax

Revision of assessment - Jurisdiction - form C declarations - higher rate of tax - TNVAT Act - Held that - Though the petitioner received the notice dated May 7, 2018, no objections were filed. Consequently, the proposal in the notice dated May 7, 2018, was confirmed and the impugned assessment order has been passed. The respondent being an assessing officer of the petitioner has no jurisdiction to revise his own assessment order, which itself is a revision of assessment and there is no such power vested with the respondent to pass the impugned order by invoking the power under section 84 of the TNVAT Act. The impugned revision of assessment is held to be without jurisdiction - petition allowed - decided in favor of petitioner.

Summary

Issues: Jurisdiction of assessing officer to revise assessment under TNVAT Act.

Analysis:
The petitioner challenged the revision of assessment made by the respondent under the TNVAT Act for the assessment year 2012-13, citing lack of jurisdiction. The High Court found the revision of assessment to be without jurisdiction after hearing both parties. The assessment under the CST Act for the same year was completed earlier, and the petitioner had submitted form "C" declarations post-assessment, which were duly considered. The respondent issued a notice seeking to revise the assessment, which had already been revised, leading to the impugned assessment order. The Court held that the assessing officer lacked the jurisdiction to revise his own assessment order, which had already been revised, and there was no power vested in the respondent to pass the impugned order under section 84 of the TNVAT Act. Consequently, the High Court allowed the writ petition, quashed the impugned order, and closed the connected miscellaneous petition without costs.