Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 664 - HC - VAT and Sales TaxOrder of assessment - Tamil Nadu General Sales Tax Act, 1959 - best judgement assessment - summon to produce books of accounts - limitation bar - section 16 of the TNGST Act - Held that: - Sub-section (6) of Section 16 of the TNGST Act states that while completing the period of limitation for assessment or re-assessment, the time during which the appeal or proceedings are pending before the Appellate Authority or the Revisional Authority or the Special Tribunal or the Supreme Court shall be excluded. Time between the original order of assessment dated 10.03.2000 to the order passed by the Tribunal dated 23.12.2002 should stand excluded because after the Original Assessment order was passed, the petitioner filed an appeal before the first Appellate Authority, namely, the Appellate Assistant Commissioner (CT), Fort Round, Vellore and appeal was rejected as time barred. Thus if the time during which the matter was pending before the Appellate Authority and the Special Tribunal is excluded, then the impugned proceedings is not barred by limitation - no limitation bar. Liberty granted to the petitioner to treat the impugned proceedings as show cause notice and submit their objections within a period of two weeks from the date of receipt of copy of this. On receipt of the objections, the respondent shall afford an opportunity to the petitioner in which the petitioner shall produce the documents and books of accounts to show that they effected purchases from registered dealers and after perusing all the documents and considering the objections, the respondent shall re-do the assessment in accordance with law - assessment order dismissed - petition disposed off - decided partly in favor of petitioner
|