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TMI Blog2016 (10) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2005 (for short, "the Act") pertaining to assessment year 2007-08. 2. At the outset, learned counsel for the petitioner states that the said order was passed without any notice to the petitioner and the factum of such order came to the notice when the notice of demand dated 20th June, 2013 was served on 18th May, 2016. In view of the said fact, we find that the present petition may not be liable for dismissal on the ground of delay and laches, but the question is whether such order of assessment can be challenged by the petitioner in a writ application without availing the statutory remedy. 3. The impugned order of assessment is challenged on the grounds (1) that no notice was served upon the petitioner; and (2) that the same is beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a registered dealer (other than a deliver permitted to pay tax under sub-section (1) or sub- section (1A) or sub-section (4) of Section 15 or Section 15A) shall furnish, to the prescribed authority, a true and complete return, in the form and manner prescribed, in respect of all his transactions relating to sales, purchases, receipts and dispatches of goods and any other transactions prescribed specifically for each quarter, on or before such date as the Commissioner may, by notification, specify; Provided that different dates may be specified in respect of different categories of registered dealers. (2) deleted (3) Every registered dealer shall furnish to the prescribed authority, on or before the due date, a true and complete ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed, proceed to assess or re-assess, as the case may be, the tax payable by such dealer within four years from the expiry of the year during which the original order of assessment or re- assessment was passed, in a case where the dealer has concealed, omitted or failed to disclose full and correct particulars of such sale or purchase or input tax credit, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice under this sub-section was a notice under section 27: Provided that the amount of tax shall be assessed or re- ssessed after allowing such deductions as were allowable during the said period and at rates at which it would have been assessed had the turnover not escaped assessment. (2) (a) The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing the year to which such return relates. (emphasis supplied) 8. A perusal of Section 31(1) of the Act shows that the period of limitation is four years from the expiry of the year during which the original order of assessment or order of re-assessment was passed. As per the petitioner, no order of assessment was earlier passed, therefore, it is case of deemed assessment on filing of the annual returns. 9. Sub-section (3) of Section 24 of the Act contemplates that every registered dealer shall furnish to the prescribed authority, before the due date, a true and complete return in respect of every financial year. The due date is 31st December of the year following the year to which such return relates which includes a company, such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st was sent. A registered notice sent on the proper address carries presumption of delivery in terms of Section 27 of the General Clauses Act. Still further, merely because demand notice was sent after three years will not raise a presumption of ante- dating the order as it is categorically mentioned in the counter affidavit that the demand notice was prepared on the same date, but due to clerical mistake it could not be sent. Therefore, mere fact that the demand notice was sent in the year 2016 will not be enough to raise presumption that the order has been ante-dated. 13. The order of the Supreme Court in M. Ramakishtaiah & Co."s case (supra) arises out of the fact where the Department could not offer any explanation as to why there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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