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2018 (1) TMI 1627 - MADRAS HIGH COURTValidity of assessment order - re-doing of assessment denied on the ground of time limitation as was filed beyond the time limit of five years - Section 27 (1) of the TNVAT Act - HELD THAT:- The original assessment order was passed on 10.06.2011, and the time limit of five years expires on 09.06.2016. Therefore, the assessment for the relevant year could not have been reopened and redone. The respondent cannot place reliance on the amendment to Section 27 of the TNVAT Act, which was brought about by Act 23 of 2012, with effect from 19.06.2012, and therefore, such amendment can be only on prospective. Hence, the respondent cannot state that the period of limitation is six years. This very issue was decided by the Court, in the case of M/S. UNIVERSAL ABRASIVES VERSUS THE COMMERCIAL TAX OFFICER [2013 (10) TMI 440 - MADRAS HIGH COURT], which decision has attained finality, and accepted by the Department. Thus, on facts, the revision of assessment order is without jurisdiction, as it is barred by limitation. Petition allowed.
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