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SENTHILKUMAR RAMAMOORTHY
Tvl. Concord Polymers – Appellant
Versus
Assistant Commissioner, (ST) Pollachi – Respondent
JUDGMENT :
SENTHILKUMAR RAMAMOORTHY, J.
Prayer in W.P. No. 27197 of 2019: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records in respect of the Order in TIN 33302285489/2013-14 dated 14.05.2018 issued by the respondent, quash the same and direct the respondent to examine the objections filed by the petitioner and to pass order afresh on merits.
In W.P. No. 27202 of 2019: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records in respect of the Order in TIN/33302285489/2014-15/dated 14.05.2018 issued by the respondent, quash the same and direct the respondent to examine the objections filed by the petitioner and to pass order afresh on merits.
In W.P. No. 27205 of 2019: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records in respect of the Order in TIN 33302285489/2015-16 dated 14.05.2018 issued by the respondent, quash the same and direct the respondent to examine the objections filed by the petitioner and to pass order afresh on merits.
ORDER :
1.
The main legal point established in the judgment is the requirement for the assessing officer to consider the petitioner's submissions and evidence before issuing assessment orders, ensuring a fair o....
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.
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....
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....
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 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 ....
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....
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