Limitation act, VAT + CST

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

Good morning to all.

One of my client's got a notice from the Tamilnadu sales tax department to submit the form c against the interstate sale for the financial year 2007-08, 2008-09 and 2009-10. Further, the client could not submit the reply within the time provided in the notice. Out of which 2008-09 the authority passed an order without giving personal hearing.

My query is now,

as per the TNVAT act, u/s 22(2) clearly stated that since 2006-07 to 2011-12, the assessment passed under deeming provision as on 30.06.2012.

Now, under what authority they are reopening the assessment.

If anyone has the supporting case laws, please provide me. ( To invoking the limitation act and quash the order.)

Thanks in advance.

Posts / Replies

[YAGAY andSUN]

Madras High Court

Tvl.Victus Dyeings vs The Assistant Commissioner (St) on 29 July, 2019 = 2019 (8) TMI 823 - MADRAS HIGH COURT

 

[KASTURI SETHI]

Very useful case law is posted by M/s.Yagay And Sun, Sirs. Thanks for enrichment of my knowledge.

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

Thanks for your support.