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2017 (2) TMI 232 - HC - VAT and Sales TaxValidity of assessment order - order was passed before the time stipulated for filing the audit report in Form WW had expired - Held that - A plain reading of Rule 16-A(1) would show that a dealer is required to furnish his audit report in Form WW within nine months from the end of the financial year. Therefore, clearly, the petitioner had initially leeway till 31.12.2016, to file the audit report in Form WW, which got extended via the aforementioned Government Order till 10.01.2017, with the insertion of a proviso to that effect, in Rule 16-A(1) of the 2007 Rules - assessment order set aside with a direction to respondent No.1 to redo the assessment - petition allowed by way of remand.
Issues:
Challenge to the order dated 29.12.2016 for premature assessment without waiting for audit report in Form WW. Analysis: The writ petition challenged an order demanding a substantial tax amount based on premature assessment before the deadline for filing the audit report in Form WW had passed. The petitioner argued that the deadline for filing the audit report was extended due to a government order, benefiting businesses affected by a cyclone in Chennai. The respondent, acknowledging the extension, admitted that the assessment order was prematurely issued without waiting for the audit report. The court examined Rule 16-A of the Tamil Nadu Value Added Tax Rules, which required dealers to submit the audit report in Form WW within nine months from the end of the financial year. The petitioner was initially given time until 31.12.2016 to file the report, extended to 10.01.2017 by the government order. The court noted that the premature assessment violated the rules and directed the respondent to redo the assessment. As a remedy, the court instructed the petitioner to appear before the respondent on a specified date with the audit report and necessary documents. The respondent was to complete the assessment promptly, within ten weeks from receiving the court's order. The writ petition was disposed of in line with these directions, with no costs awarded.
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