Case Law Details
Quality Mart Vs Assistant Commissioner (ST) (Madras High Court)
One of the ground raised by the petitioner dealer is that under Section 73 (10) of the TNGST Act, 2017 (Act) that the assessing officer should have passed an order within three years period from the due date for furnishing of annual return for the financial year to which the tax was not paid or short paid or input tax credit wrongly availed etc.,
However, Mr. V. Prasanth Kiran, learned Government Advocate appearing for the respondents would submit that the due date for furnishing the annual return for the financial year 2017-18 was 30.09.2018 and if that date is taken into consideration, within three years period i.e., on 08.07.2021 itself the order impugned has been passed, therefore it is saved by limitation.
Insofar as the limitation point raised by the learned counsel for the petitioner is concerned, as has been rightly pointed out by the learned Government Advocate, that, the three years period ends only on 30.09.2021 within which since the order dated 08.07.2021 has been passed it is saved by limitation. Therefore, that point cannot be canvased by the learned counsel for the petitioner in favour of the petitioner.
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.
