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TMI Blog2020 (7) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 2010-11 Notice 2 16613 of 2019 2010-11 Notice 3 16744 of 2019 2010-11 Notice 4 16747 of 2019 2010-11 Notice 5 16763 of 2019 2010-11 Notice 6 17448 of 2019 2009-10 and 2010-11 Notice 7 18541 of 2019 2010-11 Notice 8 18746 of 2019 2009-10 Notice 9 21771 of 2019 2010-11 Notice 10 22133 of 2019 2010-11 Notice 11 22289 of 2019 2010-11 Notice 12 22584 of 2019 2009-10 and 2010-11 Notice 13 22735 of 2019 2009-10 Notice 14 22924 of 2019 2009-10 Notice 15 23172 of 2019 2010-11 Notice 16 23461 of 2019 2010-11 Notice 17 23620 of 2019 2010-11 Notice 18 23916 of 2019 2010-11 Notice 19 24079 of 2019 2009-10 Notice 20 24107 of 2019 2010-11 Notice 21 24127 of 2019 2009-10 Notice 22 24146 of 2019 2009-10 Notice 23 24445 of 2019 2010-11 Notice 24 24485 of 2019 2010-11 Notice 25 24616 of 2019 2010-11 Notice 26 24641 of 2019 2009-10 Notice 27 24670 of 2019 2009-10 and 2010-11 Notice 28 24970 of 2019 2010-11 Notice 29 24983 of 2019 2009-10 Notice 30 25556 of 2019 2008-09 and 2010-11 Notice 31 26425 of 2019 2010-11 Notice 32 26462 of 2019 2009-10 Notice 33 27488 of 2019 2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be sent after the expiry of two years from the end of financial year in which the return is filed. (2) Notwithstanding anything contained in sub-section (1), the Commissioner or the designated officer, as the case may be, may, on his own motion or on the basis of information received by him, order or make an assessment of the tax, payable by a person to the best of his judgment and determine the tax payable by him, where, (a) a person fails to file a return under section 26; or (b) there are definite reasons to believe that a return filed by a person is not correct and complete; or (c) there are reasonable grounds to believe that a person is liable to pay tax, but has failed to pay the amount due; or (d) a person has availed input-tax credit for which he is not eligible; or (e) provisional assessment is framed. (3) The Commissioner on his own motion or on the basis of information received by him, may, by an order in writing, direct the designated officer to make an assessment of the amount of tax pay able by any person or any class of persons for such period, as he may specify in his order. (4) An assessment under sub-section (2) or sub-section (3), may be made with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion either that no sum is payable or no refund is due. Sub-section (2) provides for best judgment assessment in the circumstances prescribed in clauses (a) to (e). As per sub-section (3), the Commissioner on his own motion or on an information received can order framing of an assessment by designated officer by any person or any class of persons for the period prescribed. Sub-section (4) provides limitation for making assessment under sub-section (2) or sub-section (3). 6. From the above provisions, it is evident that during the relevant time the limitation prescribed for making the assessment was within three years from the date when the annual statement was filed or was due to be filed, whichever was later. The said provision was amended and the period was extended to six years. In the Explanation added, it was clarified that the period of six years would apply to those cases in which the period of six years had not yet expired. 7. For deciding the present petitions, we are not considering the issue as to whether the amended period of limitation of six years would apply to the present cases or not. We are proceeding by assuming that there was period of six years from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "To safeguard the Government revenue in the cases which have been falsely entered in electronic disposal registers pertaining to VAT assessments, the competent authority has ordered that the following steps are to be taken immediately:- 1. Scrutiny assessments in these cases will be framed by the concerned designated officers by issuing statutory notices to the concerned dealers as per provisions of the Punjab Value Added tax Act, 2005 (as applicable to U. T., Chandigarh). 2. The concerned ward officers are also directed to check disposal registers of their wards for the last three years along with the additional demands created and submit the status report within fort night." (emphasis supplied) 13. Memo specifically states that the designated officers shall issue statutory notices as per the provisions of the Act whereas the notices under section 29(2) were not in consonance with the provisions of the Act. 14. From the stand quoted above, it is forth coming that the case of the respondents is that assessment orders were finalised and computer entries were made, albeit fraudulently. No dates of assessment orders have been mentioned in the reply. In any case, if there was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed for the enforcement of any of the fundamental rights or where there has been violation of the principle of natural justice or where the order or proceedings are wholly without jurisdiction or the vires of an Act is challenged. There is a plethora of case-law on this point but to cut down this circle of forensic whirlpool, we would rely on some old decisions of the evolutionary era of the constitutional law as they still hold the field."
16. The facts are not disputed, admittedly the notices are beyond limitation and it is in these circumstances that interference is made in the writ petitions. The impugned notices/assessment orders are set aside.
17. However, it is clarified that the respondents shall be at liberty to proceed against the petitioners in accordance with law if so advised.
18. The writ petitions are allowed.
19. Considering the magnitude of the alleged fraud vis-a-vis the number of cases and the amount involved, as it is pleaded that in a single case there was involvement of Rs. 60 crores, one of the petition from the bunch has been kept pending for the respondents to file status report on the various aspects of the matter. X X X X Extracts X X X X X X X X Extracts X X X X
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