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2020 (1) TMI 1438 - HC - VAT and Sales TaxValidity of assessment order - time limitation - notices for audit assessments in relation to such returns were issued, however, no final orders of assessment were passed before the period of limitation prescribed under the Act - HELD THAT:- In similar circumstances in the case of SHRI PANKAJ BEHARI SAHA VERSUS THE STATE OF TRIPURA, THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF TRIPURA, [2020 (1) TMI 892 - TRIPURA HIGH COURT] where it was held that respondent authorities cannot be allowed to circumvent the limitation provision for completing audit assessment by permitting resort to the powers of summary adjustments under Section 27 which are peculiar in nature and are available only in case where notice under sub-section (2) of Section 24 of the Act has been issued to a dealer. The impugned notices and consequential orders are set aside. Demand notices subsequent to such orders should also stand invalidated - petition allowed.
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