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2015 (10) TMI 110 - HC - VAT and Sales TaxChallange to assessment of tax and levy of penalty - Bar of limitation - Whether the limitation for reassessment under section 34 of the act is to be counted in relation to the period in which the return/revised return is filed or whether the same is counted in relation to the period to which the return/revised return relates to - Held that:- Rule 36 mandates that where the Commissioner makes a default assessment of tax under Section 32 or an assessment of penalty under Section 33 of the Act, he shall record the order in Form DVAT-24 and DVAT-24A respectively and such notice of assessment or notice of assessment of penalty shall be served in the manner prescribed in Rule 62. The daily order-sheet recorded on 31.03.2015 is not in Form DVAT-24 or DVAT-24A, though the impugned notices dated 01.04.2015 are in Form DVAT-24 and DVAT-24A - Since the daily order sheet is not in the Form as mandated by Rule 36, it cannot be countenanced that merely because the orders based on which the online orders were issued on 01.04.2015 were factually recorded in the order sheet dated 31.03.2015, there was sufficient compliance with Rule 36 and Section 34. Rule 36 also mandates that the order is to be served on the dealer in the manner prescribed under Rule 62. The daily order sheet recorded on 31.03.2015 is not a notice of default assessment, which could have been served on the dealer in the manner prescribed under Rule 62. - Since the impugned notice of default assessment of tax and interest and the impugned notice of assessment of penalty dated 01.04.2015 have been issued beyond the statutory period, the same cannot be sustained and are accordingly quashed. - Decided in favour of assessee.
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