Back
ANITA SUMANTH
Mano Builders, Rep. by its Proprietor Vellore – Appellant
Versus
Assistant Commissioner (ST), Vellore Rural Assessment Circle, Vellore – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the Respondent in his proceedings leading to passing of the Revised Assessment Order vide TIN/33156452717/2015-16 dated 02.07.2018 quash the same and direct the Respondent to pass fresh revised assessment order after giving opportunity to reply and personal hearing.)
Common Order
1. The petitioner, a sole proprietary, assails orders of assessment dated 02.07.2018 passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 ('Act') for the periods 2010-11 to 2015-16. The grounds on which the impugned orders are assailed are in violation of the orders are contrary to the principals of natural justice, apart from being malafide.
2. Learned counsel for the petitioner states that the documents based upon which the assessments have been framed have not been provided to the petitioner, despite a specific request in this regard and that the assessments are based entirely on the profit and loss account and balance sheet accompanying the income tax returns filed by the petitioner, and nothing else.
3. Per contra, learned Additional
The court emphasized the importance of registration under the Act and the obligation to disclose all relevant transactions for the determination of taxable turnover.
Non-registration and failure to comply with statutory provisions preclude the benefit of presumptive taxation under Section 6 of the Tamil Nadu Value Added Tax Act, 2006.
The main legal point established in the judgment is that the continuity of business in the petitioner's hands, despite the demise of the original dealer, validated the assessment orders made in the n....
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 is the court's discretion to grant the appellant one more opportunity to produce the required documentary evidence to substantiate their claim, considering the reason....
The determination of tax liability is a mixed question of law and fact that can only be answered by the authority, and the respondent must make this determination within a specified timeframe.
The court provides relief in ex-parte assessment orders by quashing them and remanding the matter for fresh adjudication when an assessee establishes that lack of notice resulted in a denial of a fai....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
