Dass Camera Centre vs Commercial Tax Officer (ST), Harbour Assessment Circle

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Mad) 38999

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
Dass Camera Centre – Appellant
Versus
Commercial Tax Officer (ST), Harbour Assessment Circle – Respondent

Advocates:
For the Appellants/Petitioners: Mr.N.Sri Prakash (In all W.Ps) for Mr.S.Eshwar
For the Respondents:Mr.V.Prashanth Kiran (In all W.Ps) Government Advocate

Table of Content
1. challenge to impugned assessment orders post prior assessments. (Para 2 , 4 , 5)
2. petitioner's contention on limitation violation. (Para 6 , 7)
3. confirmation of no prior notices, triggering limitation. (Para 8)
4. quashing orders and directing refunds with interest. (Para 9 , 10 , 11)

COMMON ORDER

By this common order, all these Writ Petitions are being disposed of.

2. In these Writ Petitions, the Petitioner has challenged the respective impugned Assessment Orders dated 22.11.2021 passed for the Assessment Years 2008-2009 and 2009-2010 and the impugned Assessment Order dated 27.06.2022 passed for the Assessment Year 2010-2011.

3. It appears that the Petitioner was earlier assessed under Section

22 of the Tamil Nadu Value Added Tax Act, 2006 on 20.04.2010, 01.03.2011 and 17.06.2011 for these Assessment Years. This was prior to the amendment to Section 22 of the Tamil Nadu Value Added Tax Act, 2006. Section 22 of the Tamil Nadu Value Added Tax Act, 2006 was substituted by Section 4(3) of the Fifth Amendment Act No.23 of 2012, effective from

01.07.2012 as notified by G.O.No.82 dated 19.06.2012.

4. The case of the Petitioner is that after the Tamil Nadu Value Added Tax A

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