9911796707
TMI Blog2021 (8) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, are directed against the common order dated 11.6.2021 in W.P.Nos.2083 and 2084 of 2017. 3. The appellant, which is a registered dealer under the provisions of the Central Sales Tax Act, 1956 (for short, the CST Act) and the Tamil Nadu Value Added Tax Act, 2006 (for brevity, the TNVAT Act), filed the said writ petitions challenging the assessment orders (i) dated 15.11.2016 for the assessment year 2008-09 and (ii) dated 08.12.2016 for the assessment year 2009-10 under the CST Act. The said writ petitions were disposed of with certain directions. The learned Single Judge held that the assessments were without jurisdiction since, by virtue of the fiction introduced in the Proviso to Section 22(2) of the TNVAT Act, there was deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er within a period of ninety (90) days from the date of receipt of this order, since the dispute pertains to the Assessment Years 2008-2009 and 2009- 2010." 5. The learned Single Judge observed that the Assessing Officer could only issue a notice under Section 27 of the TNVAT Act to revise the deemed assessment. To that extent, there can be no quarrel as it is a settlement of law and it is well settled that a revision of assessment could be only under Section 27 of the TNVAT Act. Equally, the learned Single Judge is right in observing that the Assessing Officer could not have proceeded under Section 22(2) of the TNVAT Act and therefore, the learned Single Judge has rightly quashed the impugned assessment orders. 6. However, after doing so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 of the TNVAT Act, as it will be clearly time barred since the time limit would expire as early as 2018. Therefore, to that extent, the common impugned order passed by the learned Single Judge calls for interference. 9. The learned counsel appearing for the appellant further points out that the learned Single Judge has made an observation that no document was produced by the appellant to establish that there was a fire accident in the godown of the appellant and that the stocks of the appellant were lost by the floods, which occurred during November/ December 2015. 10. Before us, the appellant has filed an additional typed set of papers containing a copy of the first information report registered in Cr.No.1404 of 2012 on the file of Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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