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MOHAMMED SHAFFIQ
Sri Maharaja Oil Imports and Exports India (P) Ltd. , Represented by its Director, K. Paramasivam, Erode – Appellant
Versus
Assistant Commissioner (ST)(FAC), Erode – Respondent
JUDGMENT
(Prayer:Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records on the files of the respondent in TIN: 33053065458 dated 25.04.2022 and quash the same as being contrary to the principles of natural justice, without jurisdiction and authority of law.)
1. The writ petition has been filed challenging the order of the respondent in TIN: 33053065458 dated 25.04.2022 for rejecting the application for rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "TNVAT Act, 2006")of the orders dated 23.08.2021 and 24.08.2021 pertaining to the assessment years 2012-13 and 2013-14, served on the petitioner on 03.09.2021.
2. Mr.C.Harsha Raj, learned Additional Government Pleader takes notice for the respondent.
3. The rectification was rejected on the premise that the limitation period expired on 03.10.2021 i.e., one month from the date of service of order of assessment.
4. The above reason is clearly erroneous and contrary to Section 84 of the TNVAT Act, 2006 which prescribes a time limit of six years from the date of receipt of the order and not one month.
5. In view of th
Erroneous reasoning for rejecting rectification application under TNVAT Act, 2006 based on prescribed time limit.
The main legal point established in the judgment is the application of Section 84 of the Tamil Nadu Value Added Tax Act, 2006, which empowers the authorities to rectify an error apparent on the face ....
The central legal point established in the judgment is the mandatory nature of personal opportunity and fair communication of decisions to the assessee, as reiterated in circulars issued by the Commi....
The main legal point established in the judgment is the application of the best judgment method due to the petitioner's failure to respond to summons, and the provision for rectification of the order....
Assessment orders quashed as barred by six-year limitation under S.27 TNVAT Act from prior assessments.
The court affirmed that a timely application under Section 84 of the TNVAT Act, 2006 can be considered despite prior delays in appeals, especially when merits are supported by established legal prece....
Writ of Mandamus directed for expeditious disposal of rectification application under TNVAT Act.
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