HC
quashes show cause notices issued by Deputy Commissioner (CT) in exercise of
special powers u/s 32 of Tamil Nadu General Sales Tax Act seeking to
re-determine total taxable turnover of assessees, being barred by limitation
u/s 16 (dealing with escaped assessment); Notes that Section 32 allowed Dy.
Commissioner to suo moto revise / modify assessment order / proceedings if upon
enquiry it was found that same were prejudicial to interests of the Revenue;
However, such power could not be exercised if – (i) time for appeal against the
order had not expired, (ii) order had been made the subject of appeal /
revision, and (iii) more than 5 years had expired after passing thereof; HC
finds that in present cases, Dy. Commissioner had no new material to come to a conclusion
which warranted reopening of assessments and the averments set out in the show
cause notices did not reveal any independent enquiry having been made before
issuing them; Referring inter alia to Division Bench decision in A. Velayutha
Raja, HC holds that impugned show cause notices were wholly without
jurisdiction : Madras HC
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