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2017 (7) TMI 374 - CHHATTISGARH HIGH COURTWhether the assessment proceedings in relation to each of the petitioner can be allowed to continue when the notification for extension of period of assessment under Section 27 (9) of the Chhattisgarh Commercial Tax Act, 1994 (for short 'the Act, 1994') has been issued after expiry of the original period of limitation as provided under Section 27 (8) of the Act, 1994? Held that: - Section 27 (8) of the Act, 1994 provides that the assessment shall be made in respect of a registered dealer and a dealer referred to in clause (b) of sub-section (6) within a period of two calender years from the end of the period for which assessment is to be made; and (ii) in respect of a dealer who has failed to apply for registration, within a period of two calender years from the commencement of proceedings under sub-section (6) - In the cases in hand all the petitioners are registered dealers, therefore, they would be covered under Clause (i) of sub-section (8). Sub-section (9) of Section 27 is relevant for decision making. Since admittedly, the notification in respect of the relevant assessment year has been issued after the expiry of original period of limitation, the assessment proceedings have lapsed and the same cannot be revived by issuing notification after the period of limitation is over. Petition allowed - decided in favor of petitioner.
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