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2012 DIGILAW 418 (MAD)

A. R. Bachawat Trading (P) Limited v. Commercial Tax Officer

2012-01-27

M.JAICHANDREN

body2012
Judgment :- 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 Nadu 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.