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TMI Blog2020 (4) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... d substituted to the TNGST Act, 1959. As per Section 12-C of the TNGST Act, the respondent was required to complete the assessment based on the returns already filed, without insisting on documents or the presence of dealer. As per Section 12-C of the TNGST Act, 1959, the respondent ought to have passed a deemed assessment order based on the returns filed by the petitioner. The said assessment can be re-opened under the provisions of the TNGST Act, 1959 read with Section 88 of the TNVAT Act, 2006 - without passing a deemed assessment order under Section 12-C of the TNGST Act, 1959, the respondent has straight away issued a pre-assessment notice dated 19.01.2012 to the petitioner based on the inspection carried out by he enforcement offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt suspected that the petitioner has not effected branch transfer, a surprise inspection was carried out on 17.08.2004. During the interregnum, the Tamil Nadu Government replaced in the TNGST Act, 1959 with TNVAT Act, 2006, on 01.01.2007. Thereafter, after a lapse of six years, a notice dated 19.01.2012 was issued to the petitioner, wherein, reliance was placed on Book Marked as A B together with Book Marked C vide D3 report. 4. The allegation in the notice was that in the agreement entered into the petitioner and its C F agent namely Tvl. Ritu Logistics, the sales effected should be against full payment (i.e) there should not be any credit of sale and the head office at Coimbatore may authorise any despatch of goods for specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order based on the returns filed by the petitioner. The said assessment can be re-opened under the provisions of the TNGST Act, 1959 read with Section 88 of the TNVAT Act, 2006. 12. However, without passing a deemed assessment order under Section 12-C of the TNGST Act, 1959, the respondent has straight away issued a pre-assessment notice dated 19.01.2012 to the petitioner based on the inspection carried out by he enforcement official on 17.08.2004 for the Assessment Year 2004- 05. 13. Incorporation of Section 12-C into TNGST Act, 1959 on the eve enactment of TNVAT Act, 2006 was merely intended to put an end to the practice of keeping the assessment incomplete. However, merely because no formal assessment order was passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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