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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice C. SARAVANAN
Eid Parry India Limited – Appellant
Versus
Deputy Commissioner (S.T.)-I, Large Taxpayers Unit – Respondent
ORDER :
C. Saravanan, J.
By this Common Order, the respective Writ Petitions are being disposed of.
2. In these Writ Petitions, the petitioner has challenged the Impugned Assessment Orders dated 14.07.2021 passed by the first respondent. The Assessment Orders have been passed for the Assessment Years 2003-2004 and 2004-2005 whereby demand under Entry Tax under the provisions of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 [in short “Entry Tax Act, 2001”] has been confirmed.
3. The Impugned Assessment Order dated 14.07.2021 passed for the Assessment Year 2004-2005 has assessed the petitioner to entry for the first time based on the first Notice dated 10.09.2020 and the second Notice dated 05.01.2021 in exercise of Rule 4 of the Tamil Nadu Tax on Entry of Goods into Local Area Rules, 2001 [in short “Entry Tax Rules, 2001”] which deals with assessment under the Entry Tax Act, 2001.
4. The details of the Impugned Assessment Orders dated 14.07.2021 and the tax imposed and the penalty levied are as under and Details of Demand confirmed by the respondents for the respective Assessment Years read as under:-
| W.P.No. | Date of Notice | Date of Assessment Order | Total Demand (in INR) | Asse | |
Statutory authorities must complete tax assessments within a reasonable time to ensure compliance with principles of natural justice, even if no specific period is explicitly defined in the law.
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.
Point of law: It is trite that if no period of limitation has been prescribed, statutory authority must exercise its jurisdiction within a reasonable period. What, however, shall be the reasonable pe....
The main legal point established in the judgment is that interest under Section 24(3) of the TNGST Act can be imposed only if an assessment has been framed, determining the additional turnover and ra....
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....
Assessments beyond five years are invalid without proper notice, and best judgment assessments require rejection of returns, which was not adhered to in this case.
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