9911796707
TMI Blog2024 (2) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... a partnership firm, which was a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the 'TNVAT Act'). For all the five assessment years referred to above, the petitioner filed its returns. On 13.03.2020, the respondent issued notices of revision in respect of all assessment years. The petitioner asserts that such notices were not received and the petitioner was unaware of the initiation of proceedings. Eventually, the impugned assessment orders were issued on 27.08.2021. 2. Learned counsel for the petitioner submits that there was a deemed assessment in respect of assessment year 2011-2012 on 31.10.2012 and on 31.10.2013 in respect of assessment year 2012-2013. Consequently, he contends tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Act. 4. With regard to assessment years 2013-2014, 2014-2015 and 2015-2016, she submits that the revision notices dated 13.03.2020 were duly served on the petitioner. As evidence thereof, she has placed on record a copy of the notice pertaining to the assessment year 2015-2016 and the corresponding acknowledgment card. Therefore, she submits that the petitioner should approach the appellate authority in respect of all these matters. 5. Sub-section 2 of Section 22 of the TNVAT Act provides for a deemed assessment on the 31st day of October of the succeeding year, provided the assessee concerned has filed returns in the prescribed form by annexing prescribed documents and proof of payment of tax. From the text of sub-section 2, it is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed on the ground of limitation. 7. Turning to assessment years 2013-2014, 2014-2015 and 2015-2016, the respective assessment order is challenged on the ground of breach of principles of natural justice. Each revision notice is dated 13.03.2020, which is just two days prior to the onset of the Covid-19 pandemic. 8. On examining the impugned assessment orders for these years, it is evident that the petitioner did not participate in the proceedings. The documents on record also reflect that the tax liability was determined largely in view of the mismatch between data provided by the petitioner when compared with data provided by the petitioner's suppliers. It is in the interest of justice to provide an opportunity to the petitioner to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
