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ANITA SUMANTH
Tvl. Morbi Tiles Marketing, Represented by its Proprietrix, Tmt. Chetna Patel, Salem – Appellant
Versus
Assistant Commissioner (ST), FAC, Salem – Respondent
JUDGMENT
(Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue aWrit of Certiorari, calling for the records on the files of the respondent in TIN No.33562621548/2007-08 dated 12.02.2019 insofar as the assessment year 2007-08 is concerned and consequential proceedings in TIN No.33562621548/2007-08 dated nil and quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice and issue such further Writ, order or direction.)
Common Order
1. Heard Mr.Senniappan, learned counsel for the petitioner and Mr.Siddharth, learned Government Advocate for the respondents.
2. The impugned orders passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') relate to periods 2007-08 to 2013-14 and are challenged along with orders styled as 'notice' rejecting applications filed for rectification of defects under Section 84 of the Act.
3. The petitioner had admittedly filed returns for the periods in question that were deemed to have been accepted under Section 22(2) of the Act. There was an inspection by the enforcement wing of the Commercial Taxes Department on 19.05.2014 when certain defects appe
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....
Erroneous reasoning for rejecting rectification application under TNVAT Act, 2006 based on prescribed time limit.
The court emphasized the importance of registration under the Act and the obligation to disclose all relevant transactions for the determination of taxable turnover.
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 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 ....
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.
An assessment order passed by violating the principles of natural justice and lacking consistency between the reasons in the initial notice and the show cause notice is liable to be set aside for fre....
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