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TMI Blog2021 (11) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and the objections of the writ petitioner received on 10.03.2021 have not been considered - Petition disposed off. - W.P.Nos.17528 & 17529 of 2021 And WMP.Nos.18629 & 18631 of 2021 - - - Dated:- 28-9-2021 - Honourable Mr.Justice M.Sundar For the Petitioner : Ms.Hemamalini for Mr.C.Baktha Siromoni For the Respondent : Ms. Amirta Dinakaran Government Advocate COMMON ORDER Captioned writ petitions and 'Writ Miscellaneous Petitions' ('WMPs' in plural and 'WMP' in singular for the sake of brevity) thereat are in the Admission Board. 2. Mr.C.Baktha Siromoni, learned counsel for writ petitioner is before this Virtual Court. Learned counsel submits that captioned matter arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. 3. 'Two orders pertaining to escaped turnover made under Section 27 of TNVAT Act qua Assessment Years 2011-12 and 2012-13, both dated 12.03.2021 bearing reference TIN 33160680798/2011-12 and TIN 33160680798/2012-13' (hereinafter 'impugned orders' in plural and & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er V. Sudarsanam Iyengar Sons (25 STC 252), the Hon ble Supreme Court held as follows: Now in view of the previous decisions the principle is firmly established that assessment proceedings under the Sales Tax Act must be held to be pending from the time the proceedings are initiated until they are terminated by a final order of assessment. The distinguishing feature on which emphasis has been laid by (1) [1964] 4 S.C.R. 436. (2) 19 S.T.C. 493.the counsel for the respondent is that the language employed in rule 33 is such as to lead to only one conclusion that the final determination of the turnover which has escaped assessment and the assessment of the tax have to be done within three years. It is pointed out that in the other Sales tax provisions which came up for consideration in the cases mentioned above the words employed were proceed to assess e.g., sub-ss. (4) and (5) of s. 11 of the Punjab General Sales Tax Act. Our attention has been invited to the appropriate dictionary meaning of the word determine which is to settle or decide--to come to a judicial decision--(Shorter Oxford English Dictionary). It is suggested that the word determine was employed in Rule 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were pointed out by the Officers. The petitioner has, on 03.08.2017 written to the respondent officer annexing sales returns statements, along with the invoice number and date of transaction for the four years in question. The communication states that copies of credit notes with sample sales return note as well as invoices were also annexed. Thereafter, under letter dated 29.11.2017, some more details have been annexed along with pen drive containing relevant documentation. The text of the communication indicates that sample bills have been furnished for the periods in question. It is not in dispute that these communications have, in fact, been received by the officers. 7. However, the argument of Mr.Shaffiq is to the effect that all material particulars as required by Rule 10(6)(b)(i)(B) of the Tamil Nadu Value Added Tax Rules, 2007 (in short Rules ), have not been supplied, particularly a certificate evidencing receipt of goods returned within a period of six months from date of sale. 8. Be that as it may, it was incumbent on the part of the Officer to have tabulated the materials filed by the assessee in the first instance and compare the same with the requirements of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.08.2019 in W.P.No.22634 of 2019) explaining the expression 'reasonable opportunity to show cause' occurring in proviso to Section 27 (2) of TNVAT Act, I had held that this expression will not include personal hearing. The reason is, the same Statute i.e., TNVAT Act uses the term 'reasonable opportunity of being heard' in other provision i.e., proviso to Section 23(4). It is not necessary to dilate much on this owing to the nature of the case on hand. It will suffice to say that this order made by me was assailed by way of a writ appeal and the same was dismissed by a Hon'ble Division Bench vide order dated 16.12.2019 made in W.A.No.4073 of 2019. 9. Therefore, personal hearing for passing orders under Section 27 of TNVAT Act qua escaped turnover or wrong availment of 'Input Tax Credit' ('ITC' for the sake of brevity) is not statutorily imperative. However, in this case, Hon'ble Judge has chosen to grant personal hearing and therefore, it is necessary to comply with the order. 10. With the above observation, I now revert to the case on hand. 11. With regard to the case on hand, learned counsel for writ petitioner submits that on 07. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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