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TMI Blog2021 (2) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... affiq, learned Special Government Pleader appearing for the respondent is right in his submission that power to reopen assessment is traceable to Section 27 of the TNVAT Act. It is the further submission of the learned Special Government Pleader that at best making a reference to Section 84 of the Act in the show cause notice dated 30.04.2014 can be treated as quoting a wrong provision and if the goods sold by the appellant- Society to the fair price shops are exigible to tax, then there is an error in the assessment, which needs to be rectified. Under normal circumstances, we would have laboured on this issue, but the facts of the present case precludes us from doing so. It is not as if the Assessing Officer was not aware of what was the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal and clerical mistakes, then we have to consequently hold that the reopening of the assessment invoking Section 84 of the Act vide notice dated 30.04.2014 and the consequential revised assessment order dated 09.06.2014, as illegal. Petition is allowed. - W.A.No.143 of 2021 And C.M.P.No.728 of 2021 - - - Dated:- 20-1-2021 - Honourable Mr. Justice T.S. Sivagnanam And Honourable Ms. Justice R.N. Manjula For the Appellant : Mrs.R.Hemalatha For the Respondent : Mr.Md.Shaffiq Special Government Pleader JUDGMENT T.S.SIVAGNANAM, J. We have heard Mrs.R.Hemalatha, learned counsel for the appellant and Mr.Mohammed Shaffiq, learned Special Government Pleader appearing on behalf of the respondent. 2. This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer proceeded to redetermine the total turn over at 150% arbitrarily. 4. The appellant filed petition under Section 84 of the Act dated 12.09.2014 stating that they are a co-operative society, they purchase goods meant for public distribution and distribute to various ration shops in and around Gingee and for the sales, they do not collect tax for those goods, but while purchasing the goods, in terms of the directions issued by the Registrar of Co-operative Societies, tax is remitted. Further, the appellant stated that the sales to ration shops are exempt and therefore, they do not collect tax for such sales. The appellant referred to G.O.P.No.272 Revenue dated 11.02.1967, wherein exemption was granted for hand made matches u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nging the order dated 09.10.2014. The prayer sought for in the writ petition was opposed by the respondent by filing a counter affidavit. The learned Writ Court by the impugned order has dismissed the writ petition, on the ground of availability of statutory appeal remedy and that the appellant did not avail such remedy within the period of limitation stipulated under the Act. 6. After elaborately hearing the learned counsel for the parties, we find that there is a primordial mistake committed by the Assessing Officer by invoking Section 84 of the Act for reopening the assessment. Mr.Mohammed Shaffiq, learned Special Government Pleader appearing for the respondent is right in his submission that power to reopen assessment is traceable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer assuming the Assessing Officer invoked his power under Section 27(1) of the Act. Furthermore, the Assessing Officer, while taking note of the objections raised by the appellant dated 20.05.2014, has not given any reasons as to why the Government letter referred to by the appellant is not relevant to the appellant's case. One more opportunity was available to the Assessing Officer to pass a speaking order, when the appellant filed an application under Section 84, dated 12.09.2014. However, the Assessing Officer did not go into the correctness of the claim made by the appellant by referring to G.O.P.No.272, Revenue dated 11.02.1967, which was issued when the erstwhile Tamil Nadu General Sales Tax Act was invoked and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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