An assessing authority is bound by the specific findings and directions issued by an appellate authority in a remand order; failure to adhere to these directions renders the resulting assessment order non-est in the eyes of law.

ORDER

Mr.C.Harsharaj, learned Special Government Pleader, takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent.

3. The facts on record reveal that the petitioner initially suffered an adverse assessment order on 13.11.2014. The respondent-department subsequently initiated revision proceedings to modify the said assessment, culminating in a revised assessment order dated 30.11.2024. Aggrieved by the said revision, the petitioner preferred an appeal before the Appellate Commissioner, primarily contending that the order dated 30.11.2024 was barred by limitation. It was the specific case of the petitioner that the statutory period of limitation prescribed under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 (as made applicable to the assessment provisions of the Central Sales Tax Act, 1956) had long expired.

4. The petitioner further contended before the Appellate Authority that no notice dated 03.04.2017 had ever been served upon them, and that the department had only issued subsequent notices dated 30.11.2021 and

31.07.2024 prior to passing the revised assessment order on 30.11.2024. Taking cognizance of these submissions, the Appellate Commissioner, by an order dated 30.09.2025, remitted the matter back to the respondent-assessing authority. The respondent was specifically directed to conduct an enquiry and verify whether the foundational notice dated 03.04.2017 was served on the petitioner in accordance with law.

5. Instead of conducting the mandated verification regarding the service of the notice dated 03.04.2017, the respondent mechanically proceeded to pass the fresh impugned order dated 13.02.2026. While the impugned order makes a passing reference to the notice dated 03.04.2017, it fails to return a clear finding on the factual service of the said notice, thereby operating in direct violation of the explicit directions contained in the remand order of the Appellate Commissioner dated 30.09.2025.

6. Considering the facts and circumstances of the case, this Court is of the view that the impugned order cannot be sustained, as it has been passed in complete derogation of the directions issued by the Appellate Authority. It is trite law that an assessing authority is bound by the directions issued by the higher appellate forum, and any order passed in violation thereof is non-est in the eye of law. Consequently, the impugned order dated 13.02.2026 is hereby quashed, and the matter is remitted back to the respondent for fresh consideration.

7. On remand, the respondent shall strictly abide by and be guided by the directions contained in the order of the Appellate Authority dated 30.09.2025. The respondent shall first conduct a thorough verification regarding the service of the notice dated 03.04.2017 by verifying the dispatch and acknowledgement registers, provide the petitioner with a fair opportunity of being heard, and thereafter pass a speaking order on merits and in accordance with law.

8. Accordingly, this Writ Petition is disposed of on the above terms. No costs. Consequently, connected miscellaneous petition is closed.