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2018 (11) TMI 806 - HC - VAT and Sales TaxValidity of Assessment Order - time limitation - petitioner has challenged the assessment orders inter alia on the ground that there is a huge delay in the service of the copies of the orders upon the petitioner which give rise to a legitimate presumption that the orders were not actually passed on the dates mentioned in the orders rather on a much later date beyond the time prescribed - Held that:- The dates of the assessment orders and the date of their service upon the petitioner are clear enough and it is only on account of the long gap between passing of the orders and their services that a legitimate presumption is arising that the orders may not be the orders passed on the purported date but on the subsequent date. This presumption arises on the admitted facts without going into any factual controversy. Under the facts and circumstances of the case as there is inordinate delay in the service of the orders which goes completely unexplained coupled with the fact that the officer passing the orders made no efforts to serve them and the orders could be served only after he was transferred necessitates exercise of discretionary jurisdiction. The assessment orders impugned in each of the writ petitions are of subsequent date rather than of date on which they are purported to have been passed and as such are barred by limitation - petition allowed.
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