Case Law Details
Tvl. South India Engineering Corporation Vs Assistant Commissioner (ST) (Madras High Court)
Conclusion: Sales tax authority should de novo do revision/reassessment under Section 27 of TNVAT Act by considering the objections of assessee-dealer and made an order as expeditiously as possible.
Held: Assessee contended that impugned orders which had been made under Section 27 of ‘Tamil Nadu Value Added Tax Act, 2006 had been made on the basis that writ petitioner had not sent objections whereas, assessee had sent their reply which had been placed before this Court as part of case file and moreover, impugned orders had been made more than 3 years from the date of original notice. In any event, it had been made more than 11/2 years post last of the objections. It was held that the orders were set aside solely on the ground that it proceed on the basis that assessee-dealer had not filed objections, whereas objections in fact had been filed and the same had been duly acknowledged by respondent. The respondent should de novo do revision/reassessment under Section 27 of TNVAT Act by considering the objections of writ petitioner/dealer and made an order as expeditiously as possible i.e., as expeditiously as the official business of respondent would permit and in any event, within three weeks from today i.e., on or before 27.10.2021. De novo order i.e., revision/reassessment order made in the aforesaid manner should be duly communicated to assessee under due acknowledgement within five working days from the date of the order. Second point urged by assessee regarding the time taken for making impugned orders pales into insignificance.
FULL TEXT OF THE JUDGMENT/ORDER of MADRAS HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
