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2024 (2) TMI 952 - HC - VAT and Sales TaxValidity of assessment order - challenge on the ground of time limitation - last date for reopening the assessment under Section 27 TNVAT, 2006 would have expired or not - no deemed assessment - HELD THAT:- There is no justification in the challenge to the impugned assessment order on the ground of limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006 - The limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006 will apply only in case where there is an escaped assessment after an assessment order was passed earlier where there is a deemed assessment under Section 22 of the Tamil Nadu Value Added Tax Act, 2006. Whether the returns filed were incomplete or incorrect can be determined only by the Assessing Officer. Therefore, there cannot be a determination of the disputed facts in a summary proceedings before this Court under Article 226 of the Constitution of India. The limitation under section 27 of the Tamil Nadu Value Added Tax Act, 2006 will apply only where there is a deemed assessment strictly in accordance with section 22 (2) of the Tamil Nadu Value Added Tax Act, 2006. There is no merits in these present writ petitions. They are therefore liable to be dismissed. Accordingly, these writ petitions are dismissed.
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