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TMI Blog2022 (8) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... igitally signed on 19th February 2020 under Sub-Section (5) of Section 23 of MVAT Act in Form 302 from respondent no.3. Notice covered the period 1st April 2014 to 31st March 2015. Notice provided that for this period, proceedings under Section 64 of the MVAT Act are in progress and respondent no.3 was of the opinion that tax is sought to be evaded by petitioner by not recording or recording in incorrect manner the sale / claims or deductions mentioned therein. Petitioner was called upon to produce documents and accounts on 9th March 2021 at 11.00 a.m. According to petitioner, this notice was never received. Subsequently, an exparte cum reminder cum penalty show cause notice dated 16th March 2021 was issued by respondent no.3 calling upon p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides that in case a notice is issued under the said Sub-Section on or after 1st April 2015, no order of assessment under the said sub Section shall be made after the expiry of 6 years from the end of the year, containing the transaction or, as the case may be, claimed. Since in this case the impugned order has been passed after the expiry of 6 years the same was issued without jurisdiction. Mr. Thakar states this proviso was inserted w.e.f., 1st April 2015. 4. Mr. Takke strongly opposed the petition but in fairness stated that even though the impugned order is dated 30th March 2021, the same has been digitally signed on 19th April 2021 at 18:13:33 hrs. and, therefore, only on 19th April 2021 the order came into existence. 5. Sub-Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, the amount of refund claimed in the return filed or mentioned in the audit report filed under section 61, whichever is filed later, but not later than the 31st March 2019, in any case, may only be considered for the purposes of the first proviso.] (b) During the course of any proceedings under section 64, if the prescribed authority is satisfied that the tax has been or is sought to be evaded, as provided under clause (a) by any dealer or person, the said authority may, after issuing a notice in the prescribed form and after giving a reasonable opportunity of being heard to such dealer or person, proceed to assess such dealer or person as provided in clause (a) in respect of any such transaction or claim relating to any period or pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said period or periods relating to such transaction or claim." Provided further that, in case a notice is issued under this sub-section on or after the 1st April 2015, no order of assessment under this sub-section shall be made after the expiry of six years from the end of the year, containing the transaction or, as the case may be, claim. Explanation:- For the purposes of this sub-section "prescribed authority", "the said authority", "such authority" and "any authority" shall mean the Commissioner or, as the case may be, the authorities appointed under Section 10 and other officers or persons to whom the commissioner has delegated his powers in this behalf." The proviso, as submitted by Mr. Thakar, is very clear. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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