Heard Mr.P.Rajkumar, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondents.
2. The petitioner, who is a registered dealer, under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) has filed this Writ Petition, challenging the demand notice issued by the first respondent, dated 13.06.2005, pertaining to the arrears of tax for the assessment year 1993-94 to 1996-1997.
3. It is seen that all the assessments were put to challenge by the petitioner, by filing Appeal Petitions, viz., A.P.Nos.300 to 302 of 2001, before the Appellate Assistant Commissioner (III), Chennai, and the Appellate Assistant Commissioner, by individual orders, dated 25.02.2002, allowed the Appeals and set aside the assessment orders and remanded the matters to the Assessing Officer for fresh consideration. It is stated that, as on date, the de novo proceedings have not been initiated and the assessments, have not been redone.
4. In the aforesaid circumstances of the case, the demand notice cannot be issued by the respondent, demanding tax and penalty based on the assessment orders, which have been set aside by the Appellate Assistant Commissioner (III), by orders, dated 25.02.2002.
5. For the above reasons, the Writ Petition is allowed, and the impugned order is set aside, giving liberty to the assessee to proceed in terms of the directions issued by the Appellate Assistant Commissioner (III), in his orders, dated 25.02.2002. No costs. Consequently, connected Miscellaneous Petition is closed.
26.07.2017 sd Index : yes/no To
1. The Commercial Tax Officer, Chengalpattu Assessment Circle, Chengalpattu.
2. The Commercial Tax Officer, Valluvarkottam Assessment Circle, Chennai.
T.S.Sivagnanam, J.
sd Writ Petition No.34007 of 2005 26.07.2017