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C. SARAVANAN
Chennai Petroleum Corporation Limited, Represented by its Deputy General Manager, (Finance) Chennai – Appellant
Versus
Deputy Commissioner (ST)-III, Large Tax Payers Unit, Chennai – Respondent
JUDGMENT
(Prayer: in W.P.No.21015 of 2023 : Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the files of the first respondent herein in TIN/33491560843/2014-2015 to 2017-2018 dated 10.07.2023, in so far as it relates to the assessment period April to December, contained in assessment year 2016-2017, served on the fifth respondent herein, and quash the same, while directing the first respondent to forebear from proceeding with recovery, pending disposal of the revisions filed by the petitioners in R.P.Nos.29 to 33 of 2017 before the second respondent and R.P.Nos.35 to 40 of 2019, before the fourth respondent herein, as prayed for by the petitioners through their letter dated 07.07.2023, enclosing their counsel''s letter dated 06.07.2023.
W.P.No.21052 of 2023:Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the files of the first respondent herein in TIN/33491560843/2014-2015 to 2017-2018 dated 10.07.2023, in so far as it relates to the assessment year 2015-2016, served on the fifth respo
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.
Assessment orders quashed as barred by six-year limitation under S.27 TNVAT Act from prior assessments.
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 ....
Compliance with court orders is crucial, and failure to do so may result in the authority's right to initiate recovery proceedings.
The court balanced the interests of the revenue and the petitioner in quashing the recovery notices and remitting the case back to the respondent to pass a fresh order as far as deficit stock is conc....
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....
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