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M/S. A.R. Bachawat Trading (P) Limited, Rep. By Hemant Raj v/s The Commercial Tax Officer

    Writ Petition No.487 of 2012
    Decided On, 27 January 2012
    At, High Court of Judicature at Madras
    By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN
    For the Petitioner: C. Venkatraman, Advocate. For the Respondent: A.R. Jayaprathap, Government Advocate.


Judgment Text
(Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for the records on the files of the respondent in TNVAT.33490281704/2010-11 dated 30.05.11 received on 14.12.11 and quash the same as being arbitrary and violative of principles of natural justice and hence invalid and illegal.)

1. Heard the learned counsel for the petitioner and the learned counsel appearing on behalf of the respondent.

2. The main ground raised by the learned counsel appearing for the petitioner, in challenging the impugned order passed by the respondent, is that the respondent has passed the impugned order for the period from April, 2010 to August, 2010, without passing a self assessment order, under Section 22 of the Tamil Nadu Value Added Tax Act, 2006.

3. The learned Government Advocate appearing for the respondent has not refuted the said statement made by the learned counsel appearing for the petitioner.

4. In such circumstances, the impugned order, dated 30.5.2011, passed by the respondent, is set aside. The respondent shall pass a self assessment order, for the period from April, 2010 to August, 2010, by following the procedures prescribed under the provisions of the Tamil Nadu Value Added Tax Act, 2006, as expeditiously as possible. However, it goes without saying that the authority concerned is to follow the procedures established, under Section 22 of the Tamil N

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adu Value Added Tax Act, 2006, for passing such an order. The writ petition stands disposed of accordingly. No costs. Connected M.P.No.1 of 2012 is closed.
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