THIRU. S. PHILIP Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner has filed this writ petition against the impugned order passed by the respondent under Section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 dated 25.02.2015 for the Assessment Year 2007 -2008, which was received by the petitioner on 27.02.2015.

(2.) THE petitioner contended that the assessment period relates to 2007 -2008 and the original assessment order passed on 09.03.2011 and revision can be done only prior to 08.03.2014 within a period of 5 years in terms of Section 27(1)(a) of the Tamil Nadu Value Added Tax as it stood then. For the sake of convenience, Section 27 is extracted below:

(3.) IN view of the principle laid down in the decision mentioned supra, this Court has no other option except to set aside the impugned order and this Court is not inclined to remit the matter back to the authority concerned as contended by the respondent.