COMMON ORDER

The petitioner has challenged the impugned assessment orders both dated 08.02.2022 for the assessment years 2009-2010 and 2010-2011 as detailed below:-

2.The case of the petitioner is that they had filed periodical returns under the provisions of Central Sales Tax Act, 1956 and the provisions of the Tamil Nadu Value Added Tax Act, 2006 as applicable to the provisions of the former Act. It is submitted that the assessment was deemed to have been completed on 30.06.2012. It is therefore submitted that the impugned proceedings, which preceded two notices, dated 14.07.2021, long after the expiry of limitation i.e., on 30.06.2018 were without jurisdiction and therefore, they are liable to be quashed.

3.The learned counsel for the petitioner relied on the following three decisions of this Court:-

(i) M/s.Sisco Medicals Device Private Limited, Rep.