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2019 (10) TMI 1322 - MADRAS HIGH COURTRevision of assessment - time limitation - purchase omission of cigarettes effected from Valli and Sons - Section 27 of TNVAT Act - HELD THAT:- Admittedly, the assessment order was passed on 27.04.2010 - As per Section 27 of TNVAT Act, maximum period for revision shall be five years from the date of assessment order. Whereas, in the present case on hand, the revision notice was issued only on 10.03.2016, i.e., after a period of five years. The revision notice must have been issued before 26.04.2015. Eventhough the sale omission was said to have forwarded by the inspecting officers during surprise Inspection on 10.12.2014, they have not taken any steps to issue the revision notice within the limitation period. Since, the revision was made after a period of five years, it is barred by limitation as per Section 27 of TNVAT Act. Petition allowed.
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