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2022 (5) TMI 554 - SCH - VAT and Sales TaxValidity of order of reassessment - time limitation - whether the reassessment was possible only under Section 21(3) of the Value Added Tax Act, 2005 within one calendar year from the concerned year? - HELD THAT:- There is no manner of doubt that the appellants had specifically raised preliminary objection before the assessing officer that the proposed action had become time-barred and hence notice under Section 21(7) of the VAT Act issued to the appellant(s) by the authority was illegal and unjust being void ab initio. The assessment order passed by the competent authority, however, does not deal with this contention at all. That grievance had been made by way of writ petition, as the issue of limitation would go to the root of the matter being bordering on jurisdiction and authority of the officer concerned. The Single Judge accepted the said grievance of the appellant(s), as can be discerned from the observations in paragraph 34 of the judgment and answered the same in favour of the appellant(s). As the issue regarding limitation goes to the root of the matter, it could be taken as preliminary objection before the competent authority and the competent authority was under obligation to answer the same one way or the other. That being the grievance in the writ petition, the learned Single Judge justly addressed the said objection and answered it in favour of the appellants. Whether the view taken by the learned Single Judge on the said contention is tenable or otherwise ought to have been examined by the Division Bench on its own merits. The parties are relegated before the Division Bench of the High Court for reconsideration of the restored/remanded writ appeal(s) on its own merits and in accordance with law.
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