The State Tax Officer vs Tcs Trade Links
2024 Latest Caselaw 18636 Mad

Madras High Court

The State Tax Officer vs Tcs Trade Links on 20 September, 2024

Author: R.Suresh Kumar

Bench: R.Suresh Kumar, C.Saravanan

                                                                                     W.A.No.2791 of 2024

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                        DATED : 20.09.2024

                                                            CORAM

                              THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
                                                and
                               THE HONOURABLE MR.JUSTICE C.SARAVANAN

                                                     W.A.No.2791 of 2024
                                                             and
                                                    C.M.P.No.20491 of 2024


                The State Tax Officer,
                Namakkal (Town).                                                  ... Appellant

                                                             -Vs-


                TCS Trade Links,
                Represented by Proprietor T.Sibichakravarthi,
                No.38/1, A.S.Pettai Main Road,
                Namakkal.                                                         ... Respondent



                PRAYER : Appeal filed under Clause 15 of Letters Patent, to set aside the
                order in W.P.No.33425 of 2019 dated 09.03.2021.




                                    For Appellant       :    Mr.C.Harsha Raj
                                                             Additional Government Pleader




https://www.mhc.tn.gov.in/judis
                                                              1/4
                                                                                    W.A.No.2791 of 2024



                                                    JUDGMENT

(Judgment of the Court was delivered by R.SURESH KUMAR, J.)

This intra Court appeal has been directed against the order passed by the

writ Court in W.P.No.33425 of 2019 dated 09.03.2021.

2. The appellant / Revenue issued a notice for revision on 01.04.2019

whereas insofar as the deemed assessment is concerned, the same was

completed on 31.10.2012. Therefore, Section 27 of the TNVAT Act made

applicable Section 9(2) of Central Sales Tax Act, 1956.

3. In the case on hand, such notice ought to have been issued on or before

31.10.2018, i.e., within six years period from the date of deemed assessment.

However, admittedly, the notice was issued only on 01.04.2019, therefore, it is

clearly beyond the six years period, i.e.. 31.10.2012, this has been noticed by

the learned Judge of the writ Court and ultimately, the writ petition was

allowed, as against which, since this appeal has been filed, we do not find any

reason to interfere with the conclusion arrived at by the learned Judge.

https://www.mhc.tn.gov.in/judis

4. Resultantly, this Writ Appeal fails, hence, it is dismissed. However,

there shall be no order as to costs. Consequently, connected miscellaneous

petition is closed.

                                                                  (R.S.K., J.)       (C.S.N., J.)
                                                                            20.09.2024
                NCC : Yes / No
                Index : Yes / No
                Speaking Order : Yes / No

                vji



                To
                The Proprietor,
                TCS Trade Links,
                No.38/1, A.S.Pettai Main Road,
                Namakkal.

https://www.mhc.tn.gov.in/judis

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji

and

20.09.2024

https://www.mhc.tn.gov.in/judis