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2016 (11) TMI 1199 - GUJARAT HIGH COURT

2016 (11) TMI 1199 - GUJARAT HIGH COURT - TMI - Jurisdiction of authority - period of limitation - Held that: - reliance placed on the decision of the case of Dhanani Imp. Exp. Pvt. Ltd. V/s. State of Gujarat and another [2016 (7) TMI 1150 - GUJARAT HIGH COURT] where it was held that When the petitioner's assessment thus became final and by efflux of time, even exercise of powers by the Commissioner under section 35(1) became barred by limitation, subsection (8A) was not even yet introduced in t .....

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mpugned order passed by the Commercial Tax Officer, Rajkot can be said to be without jurisdiction inasmuch as the assessment has been made for the period between 1.4.2006 to 31.3.2007 beyond the period of limitation, which is 4 years as prescribed under Section 34 (9) of the Act. - The impugned assessment order dated 10th August, 2016 passed in exercise of powers under Sub-Section (8A) of Section 34 of the VAT Act is hereby quashed and set aside - petition allowed - decided in favor of petit .....

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our of the petitioner in light of the order passed by the Division Bench of this Court in the case of Dhanani Imp. Exp. Pvt. Ltd. V/s. State of Gujarat and another in Special Civil Application No.9519 of 2016, with the consent of learned advocates for the respective parties, present petition is taken up for final hearing today. 2. Feeling aggrieved and dissatisfied with the impugned assessment order dated 10th August, 2016 passed under Section 34 (8A) of the Gujarat Value Added Tax Act, 2003 (he .....

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is wholly without jurisdiction, the present petition is entertained and the legality and validity of the impugned assessment order is considered and decided on merits. 4. The facts stated in the present special civil application in nutshell are as under: 5. That the original assessment order came to be passed on 31st March, 2009 for F.Y.2006-2007. At this stage, it is required to be noted that it was a case of self assessment return filed by the petitioner for F.Y. 2006-2007. It is an admitted .....

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Act also came to be expired on 31.3.2012. Despite above, the petitioner was served with the notice for issue based assessment under Section 34 (8A) of the Act dated 6.4.2016 for disallowing income tax credit in relation to purchases made by the petitioner from one M/s. Nandi Steel Co. Ltd. That the petitioner was served with the show cause notice dated 6.6.2016 and it was proposing to disallow input tax credit and to levy interest and penalty on the differential dues. The petitioner objected to .....

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Feeling aggrieved and dissatisfied with the impugned assessment order, the assessee has preferred the present special civil application under Article 226 and/or 227 of the Constitution of India. 7. Shri Apurva N.Mehta, learned advocate appearing on behalf of the petitioner has vehemently submitted that, in the facts and circumstances of the case, the Commercial Tax Officer, Rajkot wrongly invoked Sub-section (8A) of Section 34 of the VAT Act. It is submitted that admittedly, no assessment was p .....

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is not in a position to dispute the above and as such, is not disputing the above. She has fairly conceded that when the proceedings under Section 34(8A) of the VAT Act were initiated, admittedly, no assessment was pending and in fact, the period of limitation provided for the audit assessment, reassessment and or even the revision powers had expired. 9. In light of the above, the impugned assessment order passed by the learned Assessing Officer / Commercial Tax Officer is required to be conside .....

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n 34, the Division Bench has observed in paragraph Nos.12 and 13 as under:- 12. When the petitioner's assessment thus became final and by efflux of time, even exercise of powers by the Commissioner under section 35(1) became barred by limitation, subsection (8A) was not even yet introduced in the statute book. We have serious doubt whether this provision could be applied to the periods prior to the date when the provision was enacted. However, at any rate, to apply to such a situation where .....

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