9911796707
TMI Blog2023 (8) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... common order, all the writ petitions are disposed of. 2. In these writ petitions, the petitioner has challenged nine different assessment orders all dated 28.02.2020 for the assessment years 2007-08 to 2015-16. 3. The petitioner has earlier approached this Court by way of writ petitions in W.P.Nos. 35694 to 35702 of 2016 challenging the notices issued on 02.06.2016 under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the TNVAT Act). These notices were issued pursuant to the inspection conducted by the Enforcement Wing under the supervision of the Joint Commissioner (CT) (Enforcement wing) under Section 64 of the TNVAT Act. The specific case of the petitioner is that the petitioner is a service provider and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , summons were issued by the Enforcement Wing on 31.01.2018. The petitioner has replied to the same stating that the exercise that was contemplated in paragraph No.16 of the order of this Court dated 07.10.2016 had not been complied with and therefore, no further proceedings can be initiated. 5. The respondent /Assessing officer in his reply to the petitioner's representation, vide letter bearing Ref.No.1135/2017/A4, dated 15.03.2018, has stated that the copy of the order has not been received by the Commercial Tax Officer, (Enforcement wing) Group III, Coimbatore and the Enforcement Division of Coimbatore also has not received the copy of the order. Although the respondent /jurisdictional Assistant Commissioner, has stated that the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of this order. Such order shall be passed, after considering the petitioner's objections/clarifications dated 08.02.2016 and affording an opportunity of hearing to the petitioner. Thereafter, the respondent/Jurisdiction Assistant Commissioner/ Sales Tax Officer may issue notice under Section 27 of the TNVAT Act. 7. It is made clear, if notices are issued under Section 27 of the TNVAT Act, 2006, they shall be construed to be in time, considering the fact that the petitioner has been before this Court since 2016. Thus the time spent in prosecuting these writ petitions in both the rounds shall stand excluded for the purpose of computation of Limitation under Section 27 of the TNVAT Act. 8. With the above directions, these Writ Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
