9911796707
TMI Blog2015 (1) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... AO could not have passed the order is a submission, which deserves to be rejected - The case of the petitioner does not fall within the ambit of Section 12-C of the TNGST Act and it is a matter pertaining to AY 2002-03 and proceedings were initiated in 2004 - the petitioner also knowing fully well participated in the assessment proceedings by submitting their objections - therefore, it is too late for the petitioner to now come before this Court and contend that the assessment should have been done u/s 12-C of the TNGST, hence, the order of assessment cannot not be quashed – Decided against petitioner. - Writ Petition No. 25110 of 2008 and M. P. No. 1 of 2008 - - - Dated:- 10-12-2014 - T. S. Sivagnanam,JJ. For the Petitioner : Ms. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said Writ Petition along with other Writ Petitions filed by other assessees were disposed of by a common order, dated 01.09.2006, and the matters were remanded to the Assessing Officer to reconsider the issue by giving detailed reasons for the objection raised by the petitioner either by accepting or rejecting the same. Pursuant thereto, the respondent issued a notice, dated 13.05.2008, by referring to the direction issued by this Court in the earlier Writ Petition and called upon the petitioner to file their objections within a period of fifteen days. The petitioner filed their objections on 27.05.2008. Copy of the objections has been filed in the typed-set of-papers, from which, it is seen that the objections made by the petitioner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submitted that this Court in the case of Vijayalakshmi Mills Limited vs. The Deputy Commissioner (CT) (FAC), in W.P.No. 14833 of 2002 etc., and batch cases, by order dated 26.06.2012, had quashed the assessment orders on the ground that the assessing officer has not followed the principles contemplated in Section 12-C of the TNGST Act and has not passed deemed assessment orders accepting the returns filed by the petitioner and the Writ Petitions were allowed and the assessment orders were quashed with the direction to the concerned Assessing Officer to take up the matter and pass fresh orders of assessment. He further submitted that this Court in the case of Pioneer Agro Industry vs. Commercial Tax Officer, reported in (2009) 23 VST 404 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances of the case, the necessity to go into this aspect does not arise and therefore, in my opinion, the present proceedings need not await the reference to be answered by the Hon'ble Division Bench. 6. The above conclusion is being substantiated by the following reasons: The petitioner approached this Court on the earlier occasion by filing W.P.No. 1295 of 2005, challenging the assessment order dated 30.11.2004. This assessment order was pursuant to a pre-assessment notice, dated 30.09.2004. The complaint before this Court was that the Assessing Officer did not refer to the objections, but, he has simply relied upon the decision of the Bombay High Court in the case of Commissioner of Sales Tax vs. Matushree T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department's view by contesting the matter on merits. The petitioner fully participated in the assessment proceedings and the same has ultimately resulted in the impugned order. Therefore, on the grounds raised by the petitioner stating that after the introduction of Section 12-C of the TNGST Act, the Assessing Officer could not have passed the impugned order is a submission, which deserves to be rejected. The case of the petitioner does not fall within the ambit of Section 12-C of the TNGST Act and it is a matter pertaining to assessment year 2002-03 and proceedings were initiated in 2004 and after this Court allowed the earlier Writ Petition in W.P.No.1295 of 2005, by order dated 01.09.2006, the matter was remanded with a specific d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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