9911796707
TMI Blog2022 (12) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... d Tax Act, 2007 read with Central Sales Tax Act, 1956 is covered by an order passed by this Court in W.P.No.2139 of 2021 dated 12.09.2022. 2.I have had an occasion to consider the identical challenge raised in this writ petition in the context of notice issued for the previous period that is 2003-2004 and I have passed the following order: "The petitioner challenges a notice dated 04.12.2020 that relates to the period 2003-2004 and has been issued in terms of the provisions of the Puducherry General Sales Tax Act, 1967 (in short 'Act'). Returns of income were filed in time and an order of assessment had come to be passed under the provisions of the Act r/w the Central Sales Tax Act (CST Act) on 10.08.2007. 2.The order contains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allegedly escaped assessment for the period 2003-04, the period of five years would expire by 31.03.2009 whereas the impugned notice has been issued only on 04.12.2020. 5. The offending portion of the notice reads as follows: ".... The declaration forms pertaining to the assessment year 2003-04 submitted by the dealer at the time assessment claim exemption from payment tax under the Central Sales Tax Act, 1956 were scrutinized. Scrutiny of Forms revealed that the dealer had claimed exemption from payment of tax by submitting "C" forms not issued to M/s Acer India Pvt. Ltd., Puducherry, correcting the values mentioned in the "C" forms and also by completely replacing the annexures attached with the "C" forms containing the invoice de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by law; (ii) made an assessment in a notice which is also impermissible; and (iii) recomputed the turnover after eleven years from the end of the period in question, which is beyond the period of limitation under Section 18 of the Act. 7.For the aforesaid reasons, the re-computation of turnover under notice dated 04.12.2020 and the consequent denial of exemption under the provisions of the Central Sales Tax Act are set aside. 8.Mr.G.Kumaran would emphasize the position that the purpose of re-determination of the turnover and denial of exemption is only to proceed as aginst the petitioner under the provisions of Section 49 of the Act which provides for offences and penalties as well as the relevant provisions of the Central Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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