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2020 (5) TMI 606 - HC - VAT and Sales TaxRe-opening of assessment - notices issued under Section 16 of the TNGST Act, 1959 - levy of penalty under Section 16(2)(c) and 10(3)(1) of TNGST Act - HELD THAT:- It is noticed that the petitioner has challenged only the notices issued by the 1st respondent on 24.02.2010 pursuant to the orders dated 16.05.2005 of the Appellate Assistant Commissioner (CT) - III and a notice issued pursuant to the order dated 05.05.2010 of this Court in W.P.Nos.9771 & 9772 of 2010. All the Writ Petitions were filed by the petitioner including the present Writ Petitions were nothing, but abuse of the court proceeding. Since the direction of this Court in the Writ Petitions has not been complied with, I am inclined to quash the impugned notice dated 03.06.2010 for failure to comply with the directions of this Court in W.P. Nos. 9771 & 9772 of 2010 thought it is really not open to the petitioner to truncate the assessment proceedings to preliminary and final order - the 2nd respondent is directed to disposed the revision petitions filed by the petitioner after hearing the petitioner in terms of the aforesaid directions of the court in W.P. Nos. 9771 & 9772 of 2010, on 05.05.2010. Petition disposed off.
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