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ANITA SUMANTH
L. V. Praveena – Appellant
Versus
State Tax Officer (ST) Ambur Assessment Circle Ambur – Respondent
JUDGMENT
(Prayers in WP.8154 of 2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the respondent in VAT No.33984262169/2007-2008 dated 06.06.2022 and quash the same as passed in violative of section 26 of the Tamil Nadu Value Added Tax Act, 2006 and also against the principles of natural justice and further direct the respondent to grant reasonable opportunity to the petitioner as contemplated under the provisions of the TNVAT Act and pass orders in accordance with law.
WP.8158 of 2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the respondent in VAT No.33984262169/2008-2009 dated 06.06.2022 and quash the same as passed in violative of section 26 of the Tamil Nadu Value Added Tax Act, 2006 and also against the principles of natural justice and further direct the respondent to grant reasonable opportunity to the petitioner as contemplated under the provisions of the TNVAT Act and pass orders in accordance with law.
WP.8159 of 2023: Writ Petition filed under Article 226 of the Constituti
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....
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.
Assessment orders quashed as barred by six-year limitation under S.27 TNVAT Act from prior assessments.
An assessment order passed against a deceased sole proprietor is a nullity and void in law, and fresh proceedings must be initiated against the legal heirs.
An assessing authority cannot unilaterally fasten tax liability based on third-party transactions without providing the assessee a fair opportunity to cross-examine or contest the validity of those s....
An assessment order issued against a deceased individual is a nullity and void, requiring fresh proceedings to be initiated against the legal heirs.
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 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 ....
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