Sl.No.
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ANITA SUMANTH
Sara Leather Industries, Represented by its Partner, M. Akbar Hussain, Kilpauk, Chennai – Appellant
Versus
Assistant Commercial (ST), (FAC), Kilpauk Assessment Circle, Chennai – Respondent
JUDGMENT
(Prayer in WP.No.9721 of 2019: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the files of the respondent herein in TIN 33731120428/2009-10 dated 31.01.2019 and quash the same.) 1. This batch of seven writ petitions challenging orders passed for the periods 2009-10 to 2015-16 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') relates to varied issues as tabulated below:
| Sl.No. | Year | Issues | Page No.Objection | Page No.-Order | Confirmation in the order |
| 1. | 2009-10 | i.EOU | 52/70 & Para 9 & 10, 69 & 70 | 102 & 103, 102 | 104 |
| 2. | 2010-11 | i.EOU | 55 69/70 | 109/106 115 | 118 |
| 3. | 2011-12 | i.EOU | 121/123/121/126/122/ | 129 | 131 |
| 4. | 2012-13 | TDS | 60/134/136/138 | 140 | 141 |
| 5. | 2013-14 | TDS | 144/148 | 150 | 151 |
| 6. | 2014-15 | TDS | 154/158 | 160 | 160 |
| 7. | 2015-16 | Proposal received from the enforcement wing on stock reconciliation 26 (31.05.2016) | 26/73 to 85 | 166 | 167 |
2. One issue which is common to the as
The main legal point established in the judgment is the interpretation and application of the provisions of Section 18(1) of the Tamil Nadu Value Added Tax Act, 2006 and Section 5(1) and (3) of the C....
The central legal point established in the judgment is the absolute right of manufacturers to avail Input Tax Credit (ITC) under Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006, and the ....
The Assessing Authority must consider all objections and the deviation proposal in a holistic perspective before passing a speaking order of assessment on the issue relating to the claim of input tax....
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 requirement for the assessing officer to consider the petitioner's submissions and evidence before issuing assessment orders, ensuring a fair o....
Erroneous reasoning for rejecting rectification application under TNVAT Act, 2006 based on prescribed time limit.
Strict compliance with statutory conditions for availing concessions and benefits under the Act.
Assessment orders quashed as barred by six-year limitation under S.27 TNVAT Act from prior assessments.
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