Naidu Hall Family Store v. Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.11.2024
CORAM:
THE HON'BLE MR JUSTICE C. SARAVANAN W.P.Nos.23551, 23554 and 23553 of 2021 and WMP.Nos.24766, 24770, 24772 and 26358 of 2021 W.P.No.23551 of 2021 Naidu Hall Family Store Represented by its Managing Partner B.Nanditha No.6, Rajabather Street T.Nagar, Chennai - 600 017
...Petitioner
Vs.
...Respondent
Prayer in W.P.No.23551 of 2021:Writ Petition filed under Article 226 of TIN/33391520255/2009-10 dated 23.09.2021 and quash the same. 1/5
W.P.No.23554 of 2021 Naidu Hall Family Store Represented by its Managing Partner B.Nanditha No.6, Rajabather Street T.Nagar, Chennai - 600 017
...Petitioner
Vs.
...Respondent
Prayer in W.P.No.23554 of 2021:Writ Petition filed under Article 226 of TIN/33391520255/2010-11 dated 23.09.2021 and quash the same. W.P.No.23553 of 2021 Naidu Hall Family Store Represented by its Managing Partner B.Nanditha No.6, Rajabather Street T.Nagar, Chennai - 600 017
...Petitioner
Vs.
...Respondent
2/5
Prayer in W.P.No.23553 of 2021:Writ Petition filed under Article 226 of TIN/33391520255/2011-12 dated 23.09.2021 and quash the same. COMMON ORDER Heard Mr.N.Murali, learned counsel for the petitioner and Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate for the respondent.
2. By this common order all the three writ petitions are being disposed of.
3. In these writ petitions, the petitioner has challenged the revised notice issued on 02.09.2021 seeking to revise the assessment that was completed on 30.06.2011 and 29.03.2012 for the Assessment Year 2009-10 and the Assessment Year 2010-11 respectively.
4. In W.P.No.23554 of 2021, the petitioner has challenged the impugned notice dated 02.09.2021 issued for the Assessment Year 2011-12, after the assessment is deemed to have been completed on 30.06.2012 under Section 22 (2) of the Tamil Nadu Value Added Tax Act, 2006. 3/5
5. Learned Counsel for the respondents confirms that the earlier notices were issued on 02.09.2021 for the first time after the original assessments were completed on the respective dates for the Assessment Years 2009-10 and 2010-11, as mentioned above and after the assessment deemed to have completed on 30.06.2012 for the Assessment Year 2011-12.
6. Thus, it has to be construed that the invocation of machinery prescribed under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 was without jurisdiction. Consequently, these writ petitions deserves to be allowed. Accordingly, these writ petitions stand allowed. No costs. Connected writ miscellaneous petitions are closed. 26.11.2024 Index Yes/No Speaking/Non-Speaking Order Yes/No nst To:
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C. SARAVANAN , J.
nst W.P.Nos.23551, 23554 and 23553 of 2021 and WMP.Nos.24766, 24770, 24772 and 26358 of 2021 26.11.2024 5/5