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2021 (10) TMI 887 - HC - VAT and Sales TaxDeemed assessment - assessment of escaped turnover - Section 27 of TNVAT Act - HELD THAT:- The order made under Section 27 of TNVAT Act has been called in question inter alia on the ground that Narasus principle being ratio in NARASUS ROLLER FLOUR MILLS VERSUS THE COMMERCIAL TAX OFFICER [2015 (4) TMI 361 - MADRAS HIGH COURT] which inturn was made by following an earlier Hon'ble Division Bench judgment in Madras Granites Private Limited Vs. CTO., [2002 (10) TMI 767 - MADRAS HIGH COURT] has been given a go by; that it is to be noted that this principle is to the effect that the Assessing Authority exercising best judgment assessment qua alleged escaped assessment should not go solely / blindly by the report of the Enforcement Wing officials and should independently make an assessment. On the short point of Madras Granite and Narasus principles infraction, captioned writ petition is disposed of - impugned Assessment Order is set aside solely on the ground of infraction of Narasus and Madras granite principles (not making the assessment independent of the Enforcement Wing report) without expressing any view or opinion on the other aspects of the matter - Petition disposed off.
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