Allowed

M/S.Shanthi Gears Ltd. v. the Deputy Commissioner(Ct)

Madras HC8 Jul 2019WP/29641/2008

Case brief

AI extract

What is this about?

The High Court held that a notice under Section 27(i)(a) of the TNVAT Act for escaped turnover issued after the assessment year was over was unsustainable. The order was set aside, granting the respondent liberty to initiate appropriate assessment proceedings.

What did the court decide?

The impugned order dated 30.10.2008 is set aside. Liberty is granted to the respondent to initiate appropriate assessment proceedings in accordance with law.

M/S.Shanthi Gears Ltd. Vs the Deputy Commissioner(Ct) — Service and Employment | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 08.07.2019

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CORAM

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THE HONOURABLE Mr.JUSTICE M.S.RAMESH

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M/s. Shanthi Gears Ltd., Trichy Road, Coimbatore.

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... Petitioner Vs

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The Deputy Commissioner (CT), Fast Track Assessment Circle-I, Coimbatore. ... Respondent

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PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the records of the respondent in TIN.33331820225/08 and quash the proceedings dated 30.10.2008 issued therein.

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For Petitioner : Mr.B.Raveendran

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The order impugned in the present Writ Petition is a notice issued under Sec.27(i)(a) of TNVAT Act stating that the petitioner had escaped the turnover, which was sought to be brought for assessment and penalty. Apparently, the notice seems to be a consolidated notice for the assessment years 2006-2007, 2007-2008 and 2008-2009 for the escaped turnover between January 2007 to September 2008.

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So far as the assessment years 2006-2007 and 2007-2008 are concerned, the present notice can be termed only as a provisional notice, which has been raised after the assessment year is over. Hence, it cannot be sustained in view of various decisions of this Court. In so far as the assessment year 20082009 is concerned, since there was no original assessment, the

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https://hcservices.ecourts.gov.in/hcservices/

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question of escaped turnover will not arise. Furthermore, Sec.27 (i)(a) pertains to only revision of assessment. On this ground also, the present impugned order cannot be sustained. Nevertheless, if the respondent is of the view that they are entitled to assess the petitioner for all these assessment years, it is open to them to do so in accordance with law.

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In the light of the above observation, the impugned order passed by the respondent in TIN.33331820225/08, dated 30.10.2008 is set aside. Consequently, the respondent is granted liberty to initiate appropriate assessment proceedings in accordance with law. Accordingly, the present Writ Petition stands disposed of. No costs. Consequently, the connected Miscellaneous Petition is closed.

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-s/d-

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Assistant Registrar(CS-IV)

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True Copy

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Sub-Assistant Registrar

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rpp To

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The Deputy Commissioner (CT), Fast Track Assessment Circle-I, Coimbatore.

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+1 CC to Mr.B.Raveendran, Advocate sr 57194. +1 CC to Spl. Govt. Pleader(T) sr 57675.

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W.P. 29641 of 2008 and M.P. 1 of 2008

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VSNII(CO) SP(19/08/2019)

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https://hcservices.ecourts.gov.in/hcservices/

M/S.Shanthi Gears Ltd. v. the Deputy Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

M/S.Shanthi Gears Ltd. v. the Deputy Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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