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2017 (12) TMI 204 - HC - VAT and Sales TaxJurisdiction - time limitation - whether the first respondent, in exercise of his powers under Section 32 of the TNGST Act, while purporting to pass orders of assessment could do so, beyond the period of limitation stipulated under Section 16 of the TNGST Act, 1959? - Held that: - the issue involved in this writ petition is squarely covered by the decision of this Court in the case of Salem Steel Suppliers and others vs. The Deputy Commissioner and another [2017 (9) TMI 946 - MADRAS HIGH COURT], where it was held that The power under Section 16(1) is wide enough and cannot be said to be limited to assessment of assessable turnover under that sub-section by the Assessing Authority only. It is to be invoked in all cases, where, a statutory functionary under the Act assumes jurisdiction to assess the escaped turnover. Therefore, it was held that, in passing an original order of assessment, the Board exceeded its powers under Section 34, and that the order was also passed beyond time. Therefore, the order was held to be unenforceable in law. Petition allowed - decided in favor of petitioner.
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