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ANITA SUMANTH
TVL POS Hyundai Steel Mfg. India Private Limited, Rep. by its General Manager – Finance & Accounts, R. Prakash, Sriperumbudur – Appellant
Versus
Assistant Commissioner (ST), Chennai – Respondent
JUDGMENT
(Prayer: W.P.No.11486 of 2019: Writ Petition filed under Article 226 of the Constitution of India, to issue Writ of Certiorari, calling for the records pertaining to the impugned notice dated 18.03.2019 passed in TIN/33641521427/2015-16 issued by the respondent and quash the same.
W.P.No.11494 of 2019: Writ Petition filed under Article 226 of the Constitution of India, to issue Writ of Mandamus, directing the respondent to refund an amount of Rs.85,88,662/- along with applicable interest as requested by the petitioner in their letters dated 11.01.2017 and 20.02.2017.)
Common Order:
1. Heard Mr.L.Gokul Raj, learned counsel representing Mr.Hari Radhakrishnan, learned counsel on record for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate for the respondent.
2.This common order disposes both Writ Petitions filed by the petitioner, W.P.No.11486 of 2019 challenging a notice issued by the respondent dated 18.03.2019 and W.P.No.11494 of 2019 seeking a mandamus directing the respondent to refund an amount of Rs.85,88,662/- with interest as requested by the petitioner under letters dated 11.01.2017 and 20.02.2017.
3.The assessment in this case was framed on 30.09.2016
The main legal point established in the judgment is the requirement for the assessing officer to apply an independent mind and adhere to the principles of judicial discipline in assessment proceeding....
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 ....
Assessment orders quashed as barred by six-year limitation under S.27 TNVAT Act from prior assessments.
The central legal point established in the judgment is the requirement for proper consideration of stay orders and the lack of justification for recovery notices under the TN VAT Act, 2006.
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