2026-VIL-1232-MAD
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VAT High Court Cases

Tamil Nadu VAT Act, 2006 - Limitation for reassessment of deemed assessment - Section 27 of the TNVAT Act - Petitioner, a works contractor and registered dealer, filed monthly returns for the assessment years 2011-12 to 2014-15, and the assessments stood deemed to have been completed under Section 22(2) of the TNVAT Act - Respondent issued notices alleging discrepancies after the Petitioner wrote a letter seeking copies of the assessment orders, and passed assessment orders under Section 27 of the TNVAT Act in 2022. Petitioner challenged the orders on the ground that the proceedings were initiated beyond the period of six years prescribed under Section 27(1). Respondent contended that the proceedings were initiated on examining the records after the Petitioner's letter - Whether the proceedings initiated by the Respondent under Section 27 of the TNVAT Act were barred by limitation - HELD - The Petitioner had filed the returns in the prescribed manner along with the requisite documents and proof of payment of tax, and the assessments therefore stood deemed to have been completed in terms of Section 22(2). The power to reopen such assessments under Section 27 is subject to the period of limitation prescribed therein. The impugned orders were passed beyond the period of six years and were barred by limitation. The Petitioner's letter was only a communication seeking the assessment records and could not extend or revive the statutory period of limitation. The jurisdiction under Section 27 must be exercised within the prescribed period and cannot be enlarged by consent, correspondence or conduct of the dealer. The Respondent therefore lacked jurisdiction to pass the impugned orders - The impugned orders are set aside and the writ petitions are allowed
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