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2016 (6) TMI 1142 - MADRAS HIGH COURT

2016 (6) TMI 1142 - MADRAS HIGH COURT - TMI - Validity of provisional assessment order - year is over, so the order should not have been passed - Held that: - The learned Additional Government Pleader for the respondent does not dispute the facts of the case, and agrees that the provisional assessment order could not have been passed, as the year is over - there will be a direction to the respondent/Assessing Officer to pass final assessment order, after affording opportunity of personal hearing .....

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u Value Added Tax Act, 2006 (TNVAT Act) as well as Central Sales Tax Act, 1956. The challenge in this Writ Petition is to the provisional assessment order, passed by the respondent, under the provisions of TNVAT Act 2006, for the year 2014-15. 3.The contention raised by the learned counsel for the petitioner is that, year is over, hence, the question of passing provisional assessment order does not arise. To buttress the said contention, reliance has been placed on the decision of the Hon'bl .....

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