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2022 (8) TMI 535 - HC - VAT and Sales TaxLiability of dues - time limitation - main thrust was that the impugned order has been passed after the expiry of 6 years from the end of the year containing the transaction and, therefore, the order has been issued without jurisdiction - HELD THAT:- As per the proviso, in case a notice is issued under Sub-Section (5) on or after 1st April 2015, no order of assessment under Sub-Section(5) of Section 23 shall be made after the expiry of six years from the end of the year containing the transaction. Admittedly, transaction related to the period 1st April 2014 to 31st March 2015. The six years period, therefore, will begin from 1st April 2015 and it will end on 31st March 2021. It is for this reason, respondent no.3 knowing very well that 31st March 2021 is a crucial date, has dated the impugned order as 30th March 2021. But the clear give away is the date on which the digital signature is put on the impugned order, and that is 19th April 2021 at 18:14:33 hrs. Therefore, the order of assessment under Sub- Section (5) of Section 23 has been made after the expiry of 6 years from the end of the year and, therefore, the order has been passed without jurisdiction. Petition disposed off
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