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2020 (8) TMI 76 - MADRAS HIGH COURTService of notice - time limitation - Escaped assessment of tax - escaped turnover - stand of the respondent is that the surprise inspection held in the business premises of the petitioner revealed certain suppressions - Section 27 (1) (a) of the TNVAT Act, 2006 - HELD THAT:- The stand of the learned Special Government Pleader is that since the surprise inspection took place in the year 2016, this Court ought not to compute the limitation period from 30.06.2012. I am not able to agree. Even according to the respondent, the inspection took place in the year 2015; nothing stopped the respondent from taking action for assessing the escaped turnover immediately thereafter. Even if the respondent had taken action in the year 2016-2017 that would have been within the limitation period. Not having done so, the issuance of notice on 28.08.2018 after the expiry of six years limitation period, is not justifiable. The impugned proceedings in this Writ Petition stands quashed only on the ground of limitation - Petition allowed.
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