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2020 (5) TMI 606 - HC - VAT and Sales TaxRe-opening of assessment - notices issued under Section 16 of the TNGST Act, 1959 - levy of penalty under Section 16(2)(c) and 10(3)(1) of TNGST Act - HELD THAT - It is noticed that the petitioner has challenged only the notices issued by the 1st respondent on 24.02.2010 pursuant to the orders dated 16.05.2005 of the Appellate Assistant Commissioner (CT) - III and a notice issued pursuant to the order dated 05.05.2010 of this Court in W.P.Nos.9771 9772 of 2010. All the Writ Petitions were filed by the petitioner including the present Writ Petitions were nothing, but abuse of the court proceeding. Since the direction of this Court in the Writ Petitions has not been complied with, I am inclined to quash the impugned notice dated 03.06.2010 for failure to comply with the directions of this Court in W.P. Nos. 9771 9772 of 2010 thought it is really not open to the petitioner to truncate the assessment proceedings to preliminary and final order - the 2nd respondent is directed to disposed the revision petitions filed by the petitioner after hearing the petitioner in terms of the aforesaid directions of the court in W.P. Nos. 9771 9772 of 2010, on 05.05.2010. Petition disposed off.
Issues:
Challenged impugned notices for Assessment Years 1999-2000 and 2000-2001, re-opening of assessments, objections on limitation under Section 16 of TNGST Act, 1959, revision petitions under Section 33, compliance with court directions, abuse of court proceedings, quashing notice dated 03.06.2010, direction to pass appropriate orders on merits, keeping re-assessment proceedings in abeyance, completion of assessment proceedings, no further writ petitions entertained. Analysis: The petitioner challenged impugned notices for the Assessment Years 1999-2000 and 2000-2001, which were re-opened by the Commercial Tax Department through Section 16 notices. The petitioner raised objections on the grounds of limitation under Section 16 of the TNGST Act, 1959, stating that the revision proceedings were time-barred. Despite objections, the petitioner's objections were rejected, leading to the filing of revision petitions under Section 33 before the Joint Commissioner (CT). However, the petitioner faced challenges in the revision process due to the nature of the orders and appeals involved. The court directed compliance with its orders, emphasizing the need for the 2nd respondent to pass orders on the revision petitions. The court highlighted the importance of hearing the petitioner and addressing the issues on merits within a specified timeframe. The court also instructed to keep re-assessment proceedings on hold pending the resolution of the revision petitions, ensuring that no further writ petitions would be entertained. The court noted that the petitioner's actions, including the filing of multiple writ petitions, were an abuse of the court proceedings. Despite this, the court decided to quash the notice dated 03.06.2010 due to non-compliance with its previous directions. The court directed the 2nd respondent to pass appropriate orders on the revision petitions after hearing the petitioner, focusing on the Assessment Years 1999-2000 and 2000-2001. The court set a deadline for the completion of assessment proceedings in case the revision petitions were decided against the petitioner. In conclusion, the court disposed of the present Writ Petitions with specific directions for the 2nd respondent to address the revision petitions promptly. The court emphasized the importance of following court directions, hearing the petitioner, and resolving the issues on merits within the specified timelines.
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