Date: 11th January 2019 (Friday)
Time: 4:00 PM – 5:00 PM
The advent of GST, the State VAT authorities have been issuing pre-assessment notice/Show Cause Notice (SCN), proposing to collect taxes on the transactions undertaken during pre-GST periods.
A few of such notices issued by the Tamil Nadu VAT authorities in November 2018 were challenged before the Hon’ble High Court of Madras by way of Writ Petition, on the ground that such notices have been issued without any authority of law violating Article 265 of the Constitution.
It was argued that no SCNs can be issued under the VAT Act after 7th September 2017, as the power to collect/recover VAT is taken away by Section 19 of the 101st Constitutional Amendment. Further Entry 54 of List II was amended without a savings clause.
The matter came up for admission on 03.01.2019. The Hon’ble Madras High Court, after hearing the arguments, has issued Notice, and directed the Respondents to file counter. The Court has also passed an interim order directing the assessing authority not to pass any assessment orders until further orders of the Court.
A few of such notices issued by the Tamil Nadu VAT authorities in November 2018 were challenged before the Hon’ble High Court of Madras by way of Writ Petition, on the ground that such notices have been issued without any authority of law violating Article 265 of the Constitution.
It was argued that no SCNs can be issued under the VAT Act after 7th September 2017, as the power to collect/recover VAT is taken away by Section 19 of the 101st Constitutional Amendment. Further Entry 54 of List II was amended without a savings clause.
The matter came up for admission on 03.01.2019. The Hon’ble Madras High Court, after hearing the arguments, has issued Notice, and directed the Respondents to file counter. The Court has also passed an interim order directing the assessing authority not to pass any assessment orders until further orders of the Court.
Lakshmikumaran & Sridharan is organizing a conference call on 11th January 2019, from 4:00 PM – 5:00 PM, where Mr. Raghavan Ramabadran, Advocate & Partner, L&S, will provide an overview as to how pertinent such issues may be to various players, and what aspects need to be kept in mind while applying the relevant legal provisions.