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2023 (12) TMI 164 - HC - VAT and Sales TaxImpugned notice dated 13.12.2019 issued for the assessment year 2007-2008 under the TNVAT Act - barred by limitation or not - HELD THAT:- Although a faint attempt was made by the learned counsel for the respondent that the assessments are related to Section 22(4) of the Act. On a reading of the impugned order, it is evident that the Assessing Authority has himself understood that the impugned order as having been made in exercise of the power under Section 27 of the Act, in which case the limitation of six years from the date of assessment provided under Section 27 of the Act must be reckoned from the date of deemed assessment i.e., 30.06.2012 and thus any proceeding under Section 27 of the Act must be initiated within six years thereof i.e.,30.06.2018. The impugned proceedings under Section 27 is initiated only on 30.12.2018 thus barred by limitation. An order barred by limitation is a nullity and lacking jurisdiction. The impugned notice dated 13.12.2019 is set aside - Petition allowed.
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