SRI AISHWARYA CONSTRUCTIONS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) These writ petitions are filed challenging the notices dated 22.05.2018 relevant to the assessment years 2009-2010, 2010-2011 and 2013-2014, wherein and whereby, the petitioner was called upon to file the objections, if any, against the proposed re-assessment in respect of those assessment years.

(2.) These writ petitions were entertained by this Court, based on the contentions raised by the petitioner that the impugned notices were issued by invoking the provision under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, which does not empower the Assessing Officer to reopen the assessment and on the other hand, it is for rectification of the mistake.

(3.) Now, a counter affidavit is filed by contending that it is by mistake Section 84 of the TNVAT Act, 2006, is quoted in the impugned notices and on the other hand, the assessment is sought to be reopened by invoking Section 27(1) of the TNVAT Act, 2006.