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2023 (8) TMI 845 - HC - VAT and Sales TaxMaintainability of petition - availability of efficacious and alternative remedy of appeal - Validity of assessment order - barred by time limitation or not - principles of natural justice. Time Limitation - HELD THAT:- Admittedly, the basis for issuing show cause notice and passing of impugned Assessment Order was the inspection dated 21.05.2013 of V&E Department and its report to the 1st respondent. In such an event, the 1st respondent owes a responsibility to furnish the copy of the said report at least after receiving the request letter dated 08.07.2015 of the petitioner, a copy of which is filed along with material papers. Thus the petitioner was deprived of a valuable opportunity to submit her objections against the said report and impugned Assessment Order - The net result is that though the Assessment Order pertaining to the tax period 2013-14 is within the period of limitation, however, the same is liable to be set aside for non-furnishing of the report of the V&E Department forwarded to the 1st respondent and also non-consideration of subsequent report issued by the V&E Department as claimed by the petitioner and not giving an opportunity of hearing to the petitioner in this regard. In this case, the principles of natural justice were violated and further a major part of assessed period is barred by limitation and thereby, the 1st respondent had no jurisdiction to pass assessment order to that extent. In such an event, this Court can entertain writ petition. The Assessment Order dated 11.01.2019 so far as it relates to the period 2008-09 to 2012-13 (upto November, 2012) is barred by limitation and hence set aside to that extent, however, the said order relating to the tax period 2013-14 is held to be within the period of limitation - Petition allowed in part.
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