9911796707
TMI Blog2018 (7) TMI 1663X X X X Extracts X X X X X X X X Extracts X X X X ..... olation of the provisions of the Tamil Nadu Value Added Tax Act, 2006(hereinafter referred to as "TNVAT ACT"). As per Section 9(2-A) of the CST Act, 1956 read with proviso to Section 22(2) of the "TNVAT ACT", a dealer shall be deemed to have been assessed to tax as per his returns if assessment order are not passed on the returns submitted for the assessment years 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11 on or before 30. 06. 2012 and therefore, the writ petitioner is deemed to have been assessed for the assessment years 2011-12. In violation of the said provision, now the respondent has passed the impugned original assessment order on 20. 05. 2013, which is erroneous and in violation of the statutory provisions. Thus, the order impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made clear that in the event of identifying any inconsistencies or discrepancies in the returns, then the action shall be taken by exercising the powers conferred under Section 27 of the "TNVAT Act". 6. The learned counsel appearing on behalf of the respondent relying on the common counter affidavit filed by the respondent, has stated that Section 22(2) existed before 19. 06. 2012 and the said Section contains some conditions. Filing of returns accompanied that the related documents prescribed in the Act(VAT CST) is one amongst such conditions. However, those enclosures were not filed by the petitioners and in this regard, the respondent has not sent notices to the writ petitioners and therefore, the principles of natural justice has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the above reasons. 8. In the result, these writ petitions are disposed of giving liberty to the respondent to initiate reopening proceedings, if she deems fit and appropriate to do so and the respondent is directed not to enforce the order dated 01. 02. 2018 and the notice dated 01. 02. 2018 for the assessment years 2007-08 and 2008-09 respectively. No costs. Consequently, connected miscellaneous petitions are closed. " 8. In view of the judgment cited supra, this Court is of an opinion that the present writ petition also deserves to be considered. Accordingly, the writ petition stands disposed of, by giving liberty to the respondents to initiate reopening of the proceedings, if the authority competent deems fit and appropriate to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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