M/S the Ramco Cements Ltd., v. the Asst. Commissioner of
Case brief
What is this about?
This writ petition challenged a Pre-Provisional Assessment Notice under Section 25 of the TNVAT Act. The Court observed that deemed assessment had statutorily occurred under Section 22(2), rendering Section 25 inapplicable, with Section 27 being the proper remedy. Consequently, without adjudicating merits, the Impugned Notice was set aside.
What did the court decide?
The impugned Pre-Provisional Assessment Notice is set aside. The respondent is left to commence the legal drill under Section 27 of the TNVAT Act if so advised.
What the court decided
W.P(MD)No.21103 of 2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 08.11.2021
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR
W.P(MD)No.21103 of 2014 and M.P.(MD).No.1 of 2014
M/s.The Ramco Cements Limited, (Formerly Madras Cements Limited), represented by its (Legal) Deputy General Manager, R.R.Nagar, Virudhunagar.
... Petitioner
Vs.
The Assistant Commissioner (CT)-III (FAC), Virudhunagar. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the respondent in his proceedings in TIN.No.33945760453/2014-15, quash the Pre-Provisional Assessment Notice dated 24.11.2014 issued therein.
Issues for consideration
3 issues framed by the court
Whether a Pre-Provisional Assessment Notice can be challenged when deemea assessment has statutorily occurred under Section 22(2) of the TNVAT Act.
Whether the appropriate remedy for reversing Input Tax Credit lies under Section 27 rather than Section 25 after deemea assessment.
Whether the Pre-Provisional Assessment Notice, which clubbed more than six months into one unit, is liable to be set aside.
Parties & counsel
- petitioner
M/s. The Ramco Cements Limited
- respondent
The Assistant Commissioner (CT)-III (FAC), Virudhunagar
Coram
M.SUNDAR
Case details
As recorded by the court registry
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