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2014 (8) TMI 293 - HC - VAT and Sales TaxBombay Sales Act, 1959 - Section 33D - non production of documents - Whteher in case the communication issued by the AO is construed as being with respect to the assessment orders under both the Acts, the respondents' right to assess would be barred by limitation - Whether in case it is construed as applicable only to the assessment order under the BST Act, the assessees would be faced with an assessment order which it never had an opportunity of challenging - Held that:- subject itself refers to the cancellation of the assessment orders under the BST Act as well as under the CST Act, 1956. The petitioner proceeded on the basis that by the said order, the assessment orders under the BST Act as well as under the CST Act had been cancelled. In view of the applicability of the provisions of the BST Act to the CST Act, in certain respects, it is possible that the petitioner genuinely believed that its applications for setting aside the assessment orders were considered to be applications in respect of the assessment orders under both the Acts and not merely under the BST Act. No application was made in form VII(BB) in respect of the assessment orders passed under the CST Act. The application was only in form N-30AA, which is prescribed in respect of the applications for setting aside the assessment orders under the BST Act. However, a fair reading of the letter dated 10.01.2008 definitely indicates that the assessment orders under both the Acts were cancelled. The net result is that the assessment under the CST Act has not been decided on merits. If the communication dated 10.01.2008 is construed as being with respect to the assessment orders under both the Acts, the respondents' right to assess would be barred by limitation. The prescribed period of limitation is eighteen months. On the other hand, if it is construed as applicable only to the assessment order under the BST Act, the petitioners would be faced with an assessment order which it never had an opportunity of challenging - The ends of justice therefore, would be served by disposing of this writ petition by treating the communication dated 10.01.2008 to be an order cancelling the assessment orders under the CST Act as on the date of this order. The respondents shall therefore, have a further period of eighteen months commencing from the date of this order for carrying out the assessment under the CST Act for both the said periods - Decided partly in favour of assessee.
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