Tvl.Ajb Leather vs. The Commissioner Of Commercial Taxes
Held
The Court held that even if the initial notice was issued within the limitation period, inordinate and unreasonable delay in completing the reassessment proceedings vitiates the impugned order. The Court quashed the assessment order due to such delay.
Facts
The petitioner challenged an assessment order under Section 27 of the TNVAT Act, arguing it was barred by limitation. The petitioner contended that the assessment proceedings were initiated long after the prescribed period, making them a nullity.
Key Issues
Whether the assessment order passed under Section 27 of the TNVAT Act is barred by limitation due to inordinate delay in proceedings. Whether unreasonable delay in completing reassessment proceedings vitiates the order.
Sections Cited
Section 27, Section 63-A, Section 12, Section 19(11), Section 22(2)
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Before: and
The present writ petition is filed challenging the orders of assess
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