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TMI Blog2022 (4) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... n 6(1) of the Act, does not apply and therefore, notice proposed to levy tax under Section 5 of the Tamil Nadu Value Added Tax Act, 2006 at 14.5% - Pursuant to the impugned order dated 07.03.2019, a notice of assessment and demand in Form 'O' was also issued calling upon the petitioner to pay the aforesaid tax of ₹ 24,18,434/-. Similarly, the notice of interest under Rule 16(5) of the TNVAT Rules, 2007 in Form 'RR' was issued on 07.03.2019 and thereafter, the petitioner was called upon to pay the aforesaid penalty of ₹ 39,01,499/-. In the present case, the notice has been issued in time for revising the assessment and therefore, to that extent, the initiation of the proceedings cannot be questioned. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that Section 27(1) was amended in the year 2012 with effect from 19.06.2012. It is therefore submitted that the limitation as it stood prior to the aforesaid amendment would apply to the facts of the present case and therefore, notice issued on 10.10.2018 for revising the assessment was beyond the period of limitation and thus without jurisdiction. 5. The learned counsel for the petitioner submits that the respondent issued the said notice after the expiry of the limitation on 10.10.2018. It is submitted that the limitation expired on 30.10.2017. Alternatively, the learned counsel for the petitioner submits that even if the limitation had not expired on the date of issue of notice, the impugned order dated 07.03.2019 was passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Mad 130 : (1961) 74 LW 812. viii. K.Mohd. Osman Saheb Co. Vs. State of Andhra Pradesh and others, 1970 SCC OnLine AP 217 : (1971) 27 STC 303. ix. The State of Gujarat Vs. Jamnagar Motor Stores , 1973 SCC OnLine Guj 102 : (1974) 33 STC 353. x. Rajmal Multanmal and Company and another Vs. Commercial Tax Officer, Cuddapah and others, 1974 SCC OnLine AP 215 : (1976) 37 STC 252. xi. Khetmal Parekh and Company Vs. State of Andhra Pradesh , 1976 SCC OnLine AP 260 : (1976) 38 STC 531. xii. M.Ramakrishnaiah and Co. Vs. State of Andhra Pradesh , 1976 SCC OnLine AP 261 : (1976) 38 STC 537. xiii. M.Gulam Mohideen Vs. The Commissioner of Agricultural Income Tax Board of Revenue, Madras and another , 1978 SCC OnLine Mad 3 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years period : 30.10.2018 Date of issue of the notice and the revised assessment order :10.10.2018/07.03.2019 10. It is submitted that the initiation of revision proceedings has been done on 10.10.2018 which is before 30.10.2018. Hence there is no question of the assessment getting time barred. 11. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 12. The notice that was issued to the petitioner on 10.10.2018 merely states that a cross verification of the check post data of the department reveal that the petitioner had purchased the goods from the outside of the State. A dealer paying tax under Section 6(1) of the Tamil Nadu Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision notice was issued after the expiry of the limitation. 16. In the present case, the notice has been issued in time for revising the assessment and therefore, to that extent, the initiation of the proceedings cannot be questioned. However, the demand is based on the data in the web portal of the respondent. 17. A learned Single Judge of this Court in JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, (2017) 99 VST 343 (Mad), has directed the Sales Tax Department, to devise the mechanism to deal with the problem arising out of such mismatch between the turnover declared in the return and the data obtained from the web portal. Against the said order, Review Application No.173 of 2018 was filed which came to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or virtual hearing). The Assessing Officer shall grant adequate opportunity to the dealer to put forth their objections by duly following the principles of natural justice. During the course of enquiry, either on a request made by the assessee or suomotu, the Assessing Authority can summon the other end dealer and on request, a cross examination may be provided to the assessee if such dealer is available. However, if the dealer is non-existent the Assessing Officer may proceed to make an assessment on the basis of material on record in accordance with law. The entire process involving issue of show cause notice till final order may be completed within a period of 180 days . 18. Though the above clarification is for mismatch in ITC cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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