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C. SARAVANAN
R. K. Ganapathy Chettiar, rep. by its Partner, Kangeyam – Appellant
Versus
Assistant Commissioner (ST), Kangeyam Assessment Circle, Kangeyam – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records of the 1st respondent in his proceedings in ROC:1714/2017/A3, quash the bank attachment notice dated 10.03.2022 issued therein.)
1. The petitioner has challenged the impugned recovery notice issued by the 1st respondent dated 10.03.2022 bearing ROC:1714/2017/A3.
2. This is the 3rd round of litigation before this Court. The petitioner has suffered assessment orders dated 29.05.2017 for the assessment year 2012-2013 and 2015-2016 and an assessment order dated 02.06.2017 for the assessment year 2013-2014.
3. The following three issues were the subject matter of these three assessment orders:
(i)Demand under Section 19(2)(v) of the TNVAT Act,
(ii)Invisible loss and
(iii)Deficit stock.
4. The petitioner challenged the same before this Court in W.P.Nos.16000 to 16004 of 2017. This Court passed an order dated 18.09.2017 at the time of admission and set aside the orders and remitted back to the respondents to pass fresh order. The said order was passed after hearing the counsel for petitioner and responden
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 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.
An assessment order may be set aside and remanded for re-adjudication when a taxpayer demonstrates willingness to remit a portion of disputed tax dues, provided a reasonable opportunity for hearing i....
The assessment order became void due to the issuance of a new notice under section 148, rendering earlier proceedings infructuous.
Court sets aside ex parte GST assessment on equitable grounds, remands for fresh hearing after 25% deposit, emphasizing opportunity for assessee to submit explanations despite prior non-participation....
Breach of natural justice principles and disparity in tax liability influenced the court's decision to quash the impugned order and remand the matter for reconsideration.
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