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TMI Blog2024 (3) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... question of either inferring deemed assessment as is contemplated under section 22 (1) and (2) of the TNVAT Act, 2006 or actual assessment would not arise for the purpose of computation of limitation under Section 27 of the TNVAT Act, 2006. Since no Assessment Order came to be passed, question of the petitioner getting an opportunity to file a fresh return as is contemplated under section 22 (6) (a) (b) or (c) of the TNVAT Act, 2006 also did not arise - Since no returns were filed by the petitioner in time or thereafter as is prescribed under Rule 7 of the TNVAT Rules, 2007, it has to be construed that the Impugned Assessments dated 23.12.2019 is the first assessment passed by the Assessing Officer under Section 22(4) of the TNVAT Act, 2006. The limitation for reopening the Assessment under Section 27 of the TNVAT Act, 2006 will apply only six years thereafter. Therefore, there is no merits in the challenge to the Impugned Order. Since the demand has now been confirmed there cannot be any interference with the Impugned Notices issued to the respective banks attaching the accounts of the petitioners maintained with them. Petition dismissed. - Honourable Mr.Justice C.Sar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Six years 30.06.2012 30.06.2018 23.12.2019 Barred 03 2011-2012 Six years 31.10.2012 31.10.2018 23.12.2019 Barred 04 2012-2013 Six years 31.10.2013 31.10.2019 23.12.2019 Barred 05 2013-2014 Six years 31.10.2014 31.10.2020 23.12.2019 Within limitation 06 2014-2015 Six years 31.10.2015 31.10.2021 23.12.2019 Within limitation 5. The learned counsel for the respondents submitted that the impugned orders are well reasoned and do not warrant any interference. It is submitted that the petitioner was not paying the tax and therefore, an inspection was carried out on 21.07.2014 and thereafter, notices were issued on 08.05.2019 and 29.05.2019 and after the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audited balance sheet for the assessment years 2011-12 and 2012-13 and copies of the work orders available and Form T and few Bank Statements. 11. The case of the petitioners that the impugned notices and the impugned orders passed for the respective assessment years by invoking the powers under section 64 (4) was contrary to the Circular dated 14.6.2010 bearing reference Q3/3259/2010 of the Principal Sec/Commissioner Of Commercial Taxes,Chepauk, Chennai 600005 issued in the context of section 64 of the TNVAT Act, 2006. It is submitted that as per the aforesaid provision, the Commissioner may order for audit of business of any registered dealer by an officer not below the rank of Deputy Commercial Tax Office . 12. It is further case of the petitioner that as per the above circular the time limit for implementation of the Audit Reports or Inspection Proposals by the assessing officer shall not exceed 3 months from the date of receipt of such Audit Reports or Inspection Proposals. 13. However, a reading of paragraph 7 of the above circular indicates that if the implementation of the Audit or Inspection Reports is not made within a period of three months of receipt of such P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has to determine the tax payable by an assessee provisionally. 19. Both Section 22(4) of the TNVAT Act, 2006 and Section 25 of the TNVAT Act, 2006 are reproduced below:- Section 22 (4) of the Tamil Nadu Value Added Tax Act, 2006 Section 25 of the Tamil Nadu Value Added Tax Act, 2006 22. Deemed Assessment and procedure to be followed by assessing authority :- 1) . 2) . 3) 4) If no return is submitted by the dealer for any period of the year or if the return filed is incomplete or incorrect, or if not accompanied with any of the documents prescribed or proof of payment of tax, the assessing authority shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed, after the completion of that year: Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard. 25. Procedure to be followed in assessment of certain cases :- 1) If any dealer who is liable to pay tax under this Act fails ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emplated under section 22 (6) (a),, (b) or (c) of the TNVAT Act, 2006 also did not arise. 23. Section 25 of the TNVAT Act, 2006, specifically deals with the proceedings where an Assessee liable to pay tax fails to submit a return within the prescribed period or return submitted by an Assessee appears to be incomplete or incorrect, the Assessing Officer may after making such enquiry as may be considered necessary, determine the tax payable provisionally by such dealer to the best of this judgement. There is no time limit prescribed under section 25 of the of the TNVAT Act, 2006. 24. Since no returns were filed by the petitioner in time or thereafter as is prescribed under Rule 7 of the TNVAT Rules, 2007, it has to be construed that the Impugned Assessments dated 23.12.2019 is the first assessment passed by the Assessing Officer under Section 22(4) of the TNVAT Act, 2006. 25. The limitation for reopening the Assessment under Section 27 of the TNVAT Act, 2006 will apply only six years thereafter. Therefore, there is no merits in the challenge to the Impugned Order. Since the demand has now been confirmed there cannot be any interference with the Impugned Notices issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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