9911796707
TMI Blog2023 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... he claim of the petitioner with respect to input tax credit for claim of burning loss, this writ petition has been filed. 3.The petitioner has challenged two separate impugned demand notices issued by the respondent both dated 12.07.2021 on the ground of limitation. According to the petitioner, as per provisions of Section 27 of the Tamil Nadu Value Added Tax Act, any re-assessment can be made by the respondent, within a period of six years from the date of the original assessment. According to the petitioner, the impugned notice of demand is a single notice dated 12.07.2021 and therefore the amount sought to be recovered from the petitioner pertaining to assessment years 2006-07 upto 2016-17 is bad in law as the said demand has been made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such enquiry as it may consider necessary.' 6.The proviso to Section 22 of the Tamil Nadu Value Added Tax Act, which deals with returns submitted for the years 2006-07 upto 2010- 11, makes it clear that when the assessment orders are not passed by the respondent, it shall be deemed to have been assessed on 30.06.2012. Proviso to Section 22(2) of the Act reads as follows: '[(2)The assessing authority shall accept the returns submitted for the year, by the dealer, if the returns are in the prescribed form and accompanied with the prescribed documents and proof of payment of tax. Every such dealer shall be deemed to have been assessed for the year on the 31st day of October of the succeeding year: Provided that in respect of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices though they may be dated the same i.e. 12.07.2021. In fact, the petitioner has enclosed the separate notices dated 12.07.2021 along with this writ petition, which is the subject matter of challenge in this writ petition. The separate notices make it clear that the first notice has been issued for the assessment years 2006-07 upto 2010-11 and the second notice has been issued for the assessment years 2011-12 upto 2015-16. Being two separate notices issued for different assessment years, one covering for the years 2006-07 upto 2010-11 and the other covering for the years 2011-12 upto 2015-16, the contention of the learned counsel for the petitioner that it is a single notice has to be rejected by this Court. The first notice dated 12.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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