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2020 (3) TMI 1456 - HC - VAT and Sales TaxTime Limitation - Validity of summons/preassessment notices - assessment could be made beyond the period of three years or not - Section 24(5) of the Pondicherry Value Added Tax Act - HELD THAT:- The writ petitions filed by the petitioner are premature and have been rightly dismissed by the learned Single Judge. The objections with regard to the limitation and other objections, if any, were required to be filed before the learned assessing authority himself and in that event, the assessing authority, would have record his findings on such objections during the course of assessment proceedings. The learned counsel for the petitioner has ill advised the petitioner to prefer these writ petitions. The learned Single Judge has rightly dismissed the writ petitions with liberty to raise the objections before the assessing authority and relegated the assessing authority to decide the issue after affording an opportunity of personal hearing on the objections raised - Appeal dismissed.
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