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TMI Blog2021 (8) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... ny time, within a period of five years from the date of order of assessment, reverse input tax credit availed and determine the tax due after making such an enquiry, as it may consider necessary. The General Sales Tax Law of the State of Tamil Nadu in the instant case is the TNVAT Act and therefore, the provisions of the TNVAT Act and the Rules framed thereunder would fully apply and govern the assessment proceedings under the CST Act. Appeal allowed. - Writ Appeal Nos.1843 & 1844 of 2021 And CMP.Nos.11658 and 11670 of 2021 - - - Dated:- 4-8-2021 - Honourable Mr.Justice T.S.Sivagnanam And Honourable Justice Mr.Sathi Kumar Sukumara Kurup For the Appellant : Mr.T.Pamod Kumar Chopda For the Respondent : Mr.S.John J.Raja Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the respondent has proceeded to pass the impugned orders dated 14.11.2016 and 08.12.2016 as if the old provisions were in force. 41. Therefore, the assessment in the impugned notices are liable to be quashed. At the same time, the impugned orders which stands quashed now by this order shall be treated as notice issued to the petitioner under section 27 of the Tamil Nadu Value Added Tax Act, 2006 for the respective assessment years. The respondent may also at its discretion issue appropriate corrigendum, if any, within a period of thirty (30) days from date of receipt of this order. The petitioner is given liberty to file appropriate reply and substantiate its case to articulate the correct basis to reopen the deemed asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed wrongly or where any dealer produces false bills, vouchers, declaration certificate or any other documents with a view to support his claim of input tax credit or refund, the Assessing Authority shall, at any time, within a period of five years from the date of order of assessment, reverse input tax credit availed and determine the tax due after making such an enquiry, as it may consider necessary. 8. Thus, a limitation has been prescribed under Sub-Section (2) of Section 27 of the TNVAT Act to issue notice for revision of assessment and consequential direction to reverse the input tax credit. In terms of the common impugned order before us, the appellant herein has been assessed for both the assessment years as on 30.6.2012 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. The learned Government Advocate appearing for the respondent points out that the relevant assessments were under the CST Act, that the Assessing Officer was fully competent and empowered to issue the notices under Section 22(2) of the TNVAT Act and that the direction issued by the learned Single Judge to treat the assessment orders as notices under Section 27 of the TNVAT Act is also sustainable. 13. Section 9(2) of the CST Act states that subject to the other provisions of the CST Act and the Rules made thereunder, the Authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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