TMI Blog2022 (5) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... by the competent authority, however, does not deal with this contention at all. That grievance had been made by way of writ petition, as the issue of limitation would go to the root of the matter being bordering on jurisdiction and authority of the officer concerned. The Single Judge accepted the said grievance of the appellant(s), as can be discerned from the observations in paragraph 34 of the judgment and answered the same in favour of the appellant(s). As the issue regarding limitation goes to the root of the matter, it could be taken as preliminary objection before the competent authority and the competent authority was under obligation to answer the same one way or the other. That being the grievance in the writ petition, the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that in the facts of the present case, the reassessment was possible only under Section 21(3) of the Value Added Tax Act, 2005 within one calendar year from the concerned year and resultantly the impugned order of reassessment has been passed without authority of law. The Division Bench, however, was of the view that the issue raised by the appellant is essentially one of maintainability of the proceedings and should have been raised at the threshold at notice stage itself and not after the assessment order was passed. After having heard learned counsel for the parties, there is no manner of doubt that the appellants had specifically raised preliminary objection before the assessing officer that the proposed action had become time-b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned judgment and order and relegate the parties before the Division Bench of the High Court for reconsideration of the restored/remanded writ appeal(s) on its own merits and in accordance with law. All contentions available to both sides are left open. We may not be understood to have expressed any opinion either way on the merits of the issues to be dealt with in the remanded writ appeal(s). The parties to appear before the High Court on 18.04.2022, when the High Court may proceed to hear the remanded writ appeal(s) on that day or assign a suitable date for disposing of the same expeditiously. The appeals are disposed of accordingly. Pending applications, if any, stand disposed of. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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