M/S.Anitha Textiles v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.11.2024 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.24914 of 2021 M/s.Anitha Textiles, Represented by A.Chandrasekaran, Proprietor, Bridge Way Colony extension, 3rd street, D.No.10/14, Lakshmi Nagar, Tirupur - 641 602.

... Petitioner Vs.

The Assistant Commissioner (ST), Kongunagar Circle, Tirupur.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the respondent in TIN:33192442156/2010-11 dated 24.08.2021 and quash the same as barred by limitation, without jurisdiction, and hence invalid and illegal.

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For Petitioner : Mr.V.Srikanth For Respondent : Mr.C.Harsharaj Additional Government Pleader

ORDER

Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.

2. In this Writ petition, the petitioner has challenged the impugned reassessment order dated 24.08.2021 for the Assessment Year 2010-2011. By the impugned order, the proposals contained in the Show Cause Notice dated 23.03.2021 has been confirmed.

3. The challenge to the impugned order is primarily on the ground of limitation under Section 27 of the TNVAT Act, 2006 has expired.

4. A reading of the impugned order dated 24.08.2021 and the Show Cause Notice dated 23.03.2021 indicates that the said Show Cause Notice dated 23.03.2021 was issued beyond the period of limitation prescribed under Section 27 of the TNVAT Act, 2006. Therefore, the impugned proceedings are liable to be held as without jurisdiction. Therefore, this Writ Petition Page No. 2 of 4

deserves to be allowed.

5. This Writ Petition accordingly stands allowed. No costs. Consequently, connected writ miscellaneous petition is closed. 29.11.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas To The Assistant Commissioner (ST), Kongunagar Circle, Tirupur.

C.SARAVANAN, J.

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jas and W.M.P.No.24914 of 2021 29.11.2024 Page No. 4 of 4