TMI Blog2020 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, the provisions of TNVAT Act would apply in matter of assessments relating to CST as well. Thus, 'assessment' in Section 9(2) includes reference to a deemed assessment and the timelines set out for the bar of limitation under TNVAT Act would apply with equal force in matters of CST. Petition allowed. - W.P. No.30725 of 2019 and WMP. No.30811 of 2019 - - - Dated:- 4-8-2020 - HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr. R. Senniappan For Respondent : Ms. Dhanamadhiri, Government Advocate. O R D E R Heard Mr.Senniappan, learned counsel for the petitioner and Ms.Dhanamadhiri, learned Government Advocate for the respondent. 2. The challenge is to an order of assessment dated 05.09.2019, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.06.2018 in the present case. The pre-assessment notice was dated 26.02.2019 and had come to be challenged invoking the bar of limitation even at the first instance. These are the submissions of the petitioner in a nutshell. 7. Ms.Madhiri would defend the impugned order stating that the present impugned proceedings had been initiated only pursuant to the order of this Court and would thus survive, particularly since, according to her, there had been no challenge on the aspect of limitation at the first instance. The second limb of the submission is factually incorrect in the light of the averments in paragraph 6 of the affidavit filed in support of W.P. No.17678 of 2019 dated 12.06.2019 where the petitioner has specifically raised the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisions, references, 8[refunds, rebates, penalties,]9 [charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section. 9. Thus, 'assessment' in Section 9(2) includes reference to a deemed assessment and the timelines set out for the bar of limitation under TNVAT Act would apply with equal force in matters of CST. 10. In the light of the discussion above, this Writ Petition is allowed and the impugned order quashe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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