TMI Blog2017 (9) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the petitioner should not be shut out without any remedy with regard to such plea, as the plea of limitation if found to be correct, will go to the root of the matter - the respondent shall examine the same on merits and in accordance with law and pass a speaking order after affording an opportunity of personal hearing to the petitioner - petition allowed by way of remand. - W.P.No.21251 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings is hopelessly barred by limitation. 4. To demonstrate as to how the impugned proceedings is barred by limitation, the learned counsel for the petitioner invited the attention of this Court to certain dates and events, from which it is seen that the petitioner was deemed to have been assessed under Section 22 of the TNVAT Act for the assessment year 2007-2008 on 08.01.2010. The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner further submitted that in the light of the clarification issued by the Commissioner of Commercial Taxes dated 20.04.2001, a Best Judgment Assessment cannot be replaced by another Best Judgment Assessment, which is precisely what has been done by the respondent in the impugned proceedings. 6. However, unfortunately, when the petitioner submitted their objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined to set aside the impugned order of assessment, as the petitioner had failed to raise the plea of limitation in their objections dated 10.05.2017, but however, giving liberty to the petitioner to file a petition under Section 84 of the TNVAT Act by raising such a plea and if such a petition is filed, the respondent shall consider the petition and whether the plea be a technical or legal plea, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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