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2023 (2) TMI 546 - HC - VAT and Sales TaxValidity of assessment order - reopening of the assessments under section 27 of the TNVAT Act, 2006 - Assessment Orders are barred by law of limitation or not - Violation of principles of natural justice - HELD THAT - Admittedly, the petitioner has not sent any reply to the Show Cause Notices sent by the respondents which culminated in passing of the impugned assessment orders. The petitioner categorically contends that they never received any Show Cause Notice from the respondents - As seen from the impugned Assessment Orders, no personal hearing has also been afforded to the petitioner. Since the contentions of the petitioner raised in this writ petition have not been considered in the impugned assessment orders and the petitioner has also not been granted personal hearing in the impugned proceedings, necessarily, the impugned assessment orders have to be quashed on the ground of violation of principles of natural justice and the matter has to be remanded back to the first respondent for fresh consideration on merits. The impugned Assessment Orders all dated 30.11.2022 are hereby quashed and the matters are remanded back to the first respondent for fresh consideration - Petition allowed by way of remand.
Issues:
Challenging assessment orders under TNVAT Act, 2006 on grounds of natural justice violation and limitation period for reopening assessments. Analysis: The petitioner challenged assessment orders dated 30.11.2022 under the Tamil Nadu Value Added Tax Act, 2006, citing violation of natural justice principles. The contention was that the assessments were reopened under section 27 of the TNVAT Act, 2006 beyond the six-year limitation period from the deemed assessment date under section 22(2) of the Act. The petitioner claimed they did not receive the Show Cause Notice before the impugned orders and were not granted a personal hearing during the proceedings. Section 27(1) of the TNVAT Act, 2006 was highlighted, emphasizing the necessity for reopening assessments within six years from the deemed assessment date. The assessment details for various writ petitions were presented, showing the assessment years, deemed assessment dates under section 22(2) of the TNVAT Act, 2006, Show Cause Notice issuance dates, and the impugned order dates. It was noted that the assessments were reopened beyond the six-year period from the deemed assessment dates, as per the petitioner's contention. The petitioner confirmed not sending any reply to the Show Cause Notices, alleging non-receipt of such notices. The impugned assessment orders did not provide a personal hearing to the petitioner, leading to a violation of natural justice principles. Due to these reasons, the court ruled to quash the assessment orders dated 30.11.2022 and remand the matters back to the first respondent for fresh consideration. The first respondent was directed to review the contentions raised by the petitioner, including the limitation issue, provide copies of Show Cause Notices for detailed replies, adhere to natural justice principles, and grant a personal hearing within three months. In conclusion, the writ petitions were disposed of without costs, and connected miscellaneous petitions were closed following the court's directions for a fresh consideration of the assessments in accordance with the law and principles of natural justice.
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