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TMI Blog2023 (4) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ataka Value Added Tax Act, 2003 [for short, 'KVAT Act']. The details are: A] W.P. No.6044/2023: The reassessment Order dated 27.02.2023 in No. ACCT [Audit] 6.10/Re-Assmt/22-23 [Annexure[1]A] for the tax period between April 2015 to March 2016. B] W.P. No.6089/2023: The reassessment Order dated 27.02.2023 in No. ACCT [Audit] 6.10/Re-Assmt/2022-23 [Annexure-A] for the tax period between April 2016 to March 2017. [c] W.P. No.6115/2023: The reassessment Order dated 27.02.2023 in No. ACCT[Audit]6.10/Re-Assmt/2022-23 [Annexure-A] for the tax period between April 2017 to June 2017. 2. This Court on 17.03.2023, upon hearing Sri V Raghuraman, the learned Senior Counsel for the petitioner, has recorded the petitioner's primary g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed reply on 06.02.2023 but requesting copies of "the third party related documents". The respondent has issued further endorsement dated 09.02.2023 informing the petitioner that its representatives could appear on 13.02.2023 and take photocopies of the relevant documents on identification. The petitioner's representative has appeared before the respondent on 13.02.2023 and has identified the documents, and has also made a request for opportunity to file further reply. 5. The respondent has subsequently issued endorsements dated 17.02.2023 recording the issuance of aforesaid notices/ endorsements and the opportunities extended informing the petitioner that opportunity is being extended to file detailed replies within ten days. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmenced on the basis of information collected from the books of a third party. The records are voluminous and as such further time is requested. The respondent should have considered the petitioner's bonafide requests in the light of these circumstances. 8. Sri V Raghuraman further canvasses that when assessment is based on information gathered from a third party, and that becomes the sheet anchor to frame the assessment, the petitioner would be entitled to cross examine the persons whose statements are relied upon by the respondent. Therefore the petitioner had made a request for cross examination of the witnesses and the impugned assessments are framed without such due opportunity. This Court must interfere with the impugned assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. This request is admittedly made on 27.02.2023 i.e., before the expiry of the time allowed by the endorsement dated 17.02.2023. But the same is not received, as canvassed on behalf of the petitioner, on the ground that separate requests had to be made. The petitioner has persisted with its request for further time by filing a further request on 28.02.2023. In fact, the petitioner's case is that its representative was present with the respondent's office both on 27.02.2023 and 28.02.2023 and the request is received at the fag end of the second day. 11. There could be failure by the petitioner to respond immediately to the Call Notices or the Proposition Notices, but for the purposes of the present case, it would not decisive esp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n submits that any observation at this stage by this Court would foreclose the petitioner's ground as the petitioner can demonstrate that the reassessment would be time barred. In rejoinder, Sri K Hemakumar submits that this Court must in the least observe that the respondent is entitled to the exclusion of the period between 09.06.2022 [the date of issuance of Call Notices in Form VAT 275] and 17.01.2023 [the date of issuance of Proposition Notices] as the delay during this period can only be attributed to the petitioner's failure to respond. 14. These submissions are recorded to bring forth that the question of limitation could be one of the grounds that the petitioner can urge if there is reason for further proceedings after the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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