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2021 (11) TMI 942 - HC - VAT and Sales TaxAssessment of escaped turnover - time limitation - it is submitted that the impugned orders are clearly vitiated by limitation as the same are beyond six years from the date of assessment - Section 27 of TNVAT Act - Assessment Years 2011-12 and 2012-13 - HELD THAT:- Learned counsel adverting to the impugned order submits that sufficient opportunity has been given to the writ petitioner and in support of her contention, learned counsel draws the attention of this Court to the tabulation which talks about nature of opportunity given. It appears that opportunity has in fact been given to the writ petitioner, but there are lacunae, which this Court is able to see. They are, the impugned order does not say what transpired on 07.12.2020 and does not even mention the term 'personal hearing'. The other lacuna is, objections, though received on 10.03.2021, have not been considered in the impugned order dated 12.03.2021. Impugned orders are set aside solely on the ground that there is no mention about personal hearing on 07.12.2020 in spite of a specific directive from this Court and the objections of the writ petitioner received on 10.03.2021 have not been considered - Petition disposed off.
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