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SENTHILKUMAR RAMAMOORTHY
Tvl. National Switchgears, Represented by its Proprietor, Chennai – Appellant
Versus
Commercial Tax Officer, Pattaravakkam Assessment Circle, Chennai – Respondent
JUDGMENT
(Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the respondent's assessment orders dated 27.03.2019 in CST/52542/2006-2007 & CST/52542/2007- 2008 and quash the same.)
Common Order:
1. In these two writ petitions, the petitioner assails two separate assessment orders dated 27.03.2019 in respect of assessment years 2006-2007 and 2007-2008, respectively.
2. The challenge is on the basis that the assessment proceedings are barred by limitation. The petitioner submits that his father was previously carrying on the business and that the petitioner took over the business upon the demise of his father. As regards assessment year 2006-2007, the petitioner asserts that he became aware of the proceedings only upon receipt of impugned order dated 27.03.2019. Learned counsel for the petitioner referred to Section 27(2) of the Tamil Nadu Value Added Tax Act, 2016 (the TNVAT Act) to contend that it prescribes a limitation period of six years, which is to be computed from the date of assessment. By turning to sub-section (2) of Section 22 of the TNVAT Act, learned counsel submits that the assessment was deemed to h
The main legal point established in the judgment is that the limitation period prescribed in the tax laws applies to assessment proceedings, and assessment orders issued beyond the prescribed period ....
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 re-assessment proceedings must be initiated within the prescribed limitation period, and the assessing officer's determination of suppressed c....
No time limitation exists under Section 22(4) of the Tamil Nadu Value Added Tax Act for issuing assessment orders when conditions are met; penalties under Section 22(5) are valid for up to six years.
Assessments beyond the limitation period prescribed in the Kerala General Sales Tax Act are unsustainable.
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