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R. MAHADEVAN, MOHAMMED SHAFFIQ
Tvl. Padhmavathy Agencies, represented by its Partner Karthik Sekharan, Namakkal – Appellant
Versus
Assistant Commissioner (ST) Commercial Taxes Department, Namakkal – Respondent
JUDGMENT
(Prayer: Writ Appeals filed under Clause 15 of the Letters Patent against the common order dated 01.04.2022 passed by the learned Judge in W.P. Nos.7805, 7792 and 7803 of 2022.)
1. These Writ Appeals are filed against the common order of dismissal dated 01.04.2022 passed by the learned Judge in W.P.Nos.7805, 7792 and 7803 of 2022 filed by the appellant herein.
2. The appellant is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 (in short, "the TNVAT Act"). They are engaged in the business of wholesale and retail trading of biscuits. According to the appellant, they are regularly submitting their return of income to the respondent. Accordingly, they filed their returns for the assessment years from 2012-2013 to 2014-2015 and paid taxes. The respondent also passed the orders of deemed assessment under Section 22 (2) of the TNVAT Act by accepting the turnover reported by the appellant. Subsequently, the respondent took up the returns for detailed scrutiny under Section 22 (3) of the Act and issued show cause notices dated 24.01.2020, 15.09.2020 and 16.02.2021 under Sections 27(1)(a) of the TNVAT Act, for the assessment years in question, mainly on the ground th
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....
Failure to participate in the opportunity of personal hearing can lead to the passing of assessment orders, and the court may uphold the direction to file a statutory appeal before the Appellate Auth....
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....
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 imposition of a condition to deposit a percentage of the tax demanded as a condition precedent for re-doing the assessment was found to be unsustainable.
The main legal point established in the judgment is the determination of liability under the Tamil Nadu Value Added Tax Act, 2006, based on the involvement of the appellant in the business and the ve....
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