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Judgment
Honourable Mr. Justice M. Jaichandren
Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. The main contention of the learned
counsel appearing for the petitioner is that the respondent had collected a sum of Rs. 1,04,800/- , as tax and a sum of Rs. 20,543/- , as interest on
the said amount, without passing an order of assessment, relating to the assessment year 2009-2010.
The learned counsel appearing on behalf of the respondent had not refuted the said submission made by the learned counsel appearing on behalf
of the petitioner.
At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the respondent had submitted that a fresh notice
would be issued to the petitioner, in respect of the sales tax payable, by the petitioner, for the assessment year 2009-2010, under the relevant
provisions of the Tamilnadu Value Added Tax Act, 2006. On receipt of the objections from the petitioner the respondent would consider the same
and pass appropriate orders thereon, as per law. In view of the above, the respondent is directed to refund the amount of Rs. 1,04,800/- collected
as tax, and the sum of Rs. 20,543/- collected as interest, to the petitioner, within a period of four weeks from the date of receipt of a copy of this
order. Thereafter, it would be open to the respondent to issue a fresh notice to the petitioner, if so advised, in respect of the assessment year
2009-2010, under the provisions of the Tamilnadu Value Added Tax Act, 2006, and to proceed further, in accordance with law. The writ petition
is ordered accordingly. No costs.