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2016 (5) TMI 773 - HC - VAT and Sales TaxPeriod of limitation - Seeking quash of notices for initiating assessment proceedings - years 2009-10 to 2015-16 and years 2009-10 to 2011-12 - Assessment proceedings are time barred - Petitioner contended that even if the amendment dated 21.9.2015 was considered, whereby the limitation period had been increased from 3 years to 6 years, then also the assessment proceedings were time barred as the said amendment was prospective in nature. Held that:- on perusal, it is found that petitioner on receipt of the notices, filed replies dated 3.5.2016 to the said notices. So at this stage, we do not find any justifiable reason to interfere with the notices under challenge. Respondent shall decide the replies dated 3.5.2016 within a period of six weeks from the date of receipt of the certified copy of the order, in accordance with law after affording an opportunity of hearing to the petitioner and by passing a speaking order before proceeding further in the matter. - Petition disposed of
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