TMI Blog2021 (5) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... MADRAS HIGH COURT] where it was held that It has been consistently held that the reopening of assessment by change of opinion is impermissible. Petition allowed. - W.P.(MD)Nos.19692, 19695,19698, 19700,20767, 20812,20840,20843,20845,25182, 25185,25188,25218,25230 of 2019 - - - Dated:- 15-4-2021 - WMP(MD) Nos.16171, 16176, 16180, 16181, 21768, 21769, 21772, 17430, 17431, 17432, 17408, 17384, 21812, 21802 of 2019 Honourable Mrs.Justice J.Nisha Banu. For the Petitioner : Mr.Raja Karthikeyan For the Respondents : Mrs.J.Padmavathi Devi Special Government Pleader COMMON ORDER These instant Writ Petitions have been filed by the petitioners to quash the impugned proceedings of the second respondent. 2. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion and the relevant paragraphs are extracted hereunder for better appreciation. 4.In all these cases, the assessing officer had imposed penalty by separate orders. As pointed out by the learned counsel appearing for the writ petitioners, the penalty can be imposed by separate orders only under Section 22(5) of the TNVAT Act. If penalty is to be imposed under Section 27(3) of the TNVAT Act, then it has to form part of the assessment order and not by a separate order. This principle is no longer res integra. It has been so held as early as in the decision reported in (1976) 38 S.T.C. 382(Mad) (The Deputy Commissioner (C.T), Coimbatore Vs. V.S.R.Ramaswami Chettiar and Bros). The said decision was followed in the decision reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the internal audit. 8.The petitioners herein are works contractors. The purchase tax under Section 12 of the TNVAT Act has been levied on them. It has been held in the decision reported in (1986) 61 S.T.C 337 (The State of Tamil Nadu Vs.East Coast Constructions and others) that where the goods have been used in the construction of buildings, such user cannot be said to be a disposal of goods as contemplated by clause (b) of Section 7-A(1) of the Tamil Nadu General Sales Tax Act, 1959. The said provision is in pari materia with Clause (b) of Section 12 of the TNVAT Act. The transaction in which the petitioners are engaged is said to constitute deemed sales. 9.Therefore, when the petitioners have already been visited wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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