TMI Blog2024 (2) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by the petitioner when compared with data provided by the petitioner's suppliers. It is in the interest of justice to provide an opportunity to the petitioner to place relevant documents on record and contest the tax demand. Solely for that reason, the impugned orders warrant interference. Assessment orders dated 27.08.2021 in respect of assessment years 2011-2012 and 2012-2013 are quashed on the ground of being barred by limitation - assessment orders pertaining to assessment years 2013-2014, 2014-2015 and 2015-2016 are quashed and these matters are remitted for re-consideration - Petition disposed off. - Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner in all WPs : Mr.P.Rajavelu For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by the petitioner and the data provided by the petitioner's suppliers. 2.1 As regards assessment years 2013-2014, 2014-2015 and 2015-2016, he submitted that the revision notices and the consequential assessment orders pertain to mismatch. He also submitted that the revision notices were issued during the onset of the Covid-19 pandemic. On account of non receipt of notices, he submitted that the petitioner could not participate in proceedings that culminated in the respective assessment order. 3. In response to these contentions, Ms.Amirta Poonkodi Dinakaran, learned Government Advocate, submits that a deemed assessment under subsection 2 of Section 22 of the TNVAT Act presupposes that such returns were in order. As regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is a period of limitation. This Court addressed the said issue in the case of Tvl.Pupa Lineraa v. The State Tax Officer, W.P.(MD).No.14494 of 2021, order dated 27.10.2021 (Pupa Lineraa), wherein it was concluded that the six year period specified in Section 27 of the TNVAT Act would also apply to proceedings initiated under sub-section 4 of Section 22 of the TNVAT Act. 6. If the petitioner were to be entitled to the benefit of deemed assessment, the period of limitation should be reckoned from 31.10.2012 as regards assessment year 2011-2012 and 31.10.2013 as regards assessment year 2012- 2013. Undoubtedly, the period of limitation expired prior to the issuance of the revision notice with regard to both assessment years. Even if it w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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