2025-VIL-293-MAD
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VAT High Court Cases

Tamil Nadu Value Added Tax Act, 2006 - Assessment, limitation period, Natural justice - Raid was conducted on the assessee's premises in 2015, based on which a notice was issued under Section 22(4) of the TNVAT Act, 2006, which did not result in any demand. In 2021, the assessing officer issued a notice under Section 27 of the TNVAT Act alleging suppressed inter-state purchases of ceramic tiles - Whether the proceedings under Section 27 were time-barred – HELD - The limitation period of 6 years for proceedings under Section 27 would start from the date of re-assessment under Section 22(4), which could be done even after the deemed assessment under Section 22(2). The 2016 proceedings were a re-assessment, so the limitation period would start from there and not the deemed assessment date of 31.10.2013. Therefore, the proceedings under Section 27 initiated in 2021 were within the limitation period – However, the notice issued was found to be vague as it did not provide specific details of the alleged inter-state purchases and merely stated that it was "proved" that the assessee had suppressed such purchases. This indicated pre-determination on the part of the assessing officer, without giving the assessee a reasonable opportunity to defend itself - the notice should have disclosed full particulars to enable the assessee to adequately respond, in accordance with the principles of natural justice - the Single Judge's order setting aside the assessment order is confirmed but granting liberty to the department to proceed afresh as per law within 2 months, after which the assessee cannot raise the plea of limitation – Petition is partly allowed
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