2020 (1) TMI 1438

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es in the case of SHRI PANKAJ BEHARI SAHA VERSUS THE STATE OF TRIPURA, THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF TRIPURA, [ 2020 (1) TMI 892 - TRIPURA HIGH COURT] where it was held that respondent authorities cannot be allowed to circumvent the limitation provision for completing audit assessment by permitting resort to the powers of summary adjustments under Section 27 which ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r circumstances, in W.P. (C) No.1109 of 2019 and connected petition filed by the present petitioner himself, this Court had set aside the show cause notices and the consequential action of the Department. Following portion of the judgment may be recorded: 19. The provisions contained in Section 27 of the TVAT Act are vastly different from the provisions for self-assessment under Section 29, pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mitation provision for completing audit assessment by permitting resort to the powers of summary adjustments under Section 27 which are peculiar in nature and are available only in case where notice under sub-section (2) of Section 24 of the Act has been issued to a dealer. 21. In the result, impugned orders under Section 27 of the TVAT Act are set aside. Any demand notices consequent to such o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X