TMI Blog2023 (9) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... the proposal including the plea of limitation. Limitation is a mixed question of fact and law which is yet another reason as to why this Court is not inclined to entertain the writ petition at the stage of show cause notice. The writ petitions are disposed of. - Honourable Mr.Justice Mohammed Shaffiq For the Petitioner in all Petitions : Mr.Ramnath Prabhu for Mr.Y.Prakash For the Respondent in all Petitions : Mr.B.Ramaswamy, Additional Government Pleader (Pondicherry) COMMON ORDER This batch of writ petitions were filed challenging the following preassessment notices on the premise that the impugned notices are barred by limitation in terms of Rule 5 (6) of the Central Sales Tax (Puducherry) Rules 1967 (hereinafter referred to as CST (P) Rules ). The Following table is relevant: S.No. W.P.Nos. Assessment year Prayer Date of issuance of pre-assessment notice 1. W.P.No.19959 of 2021 2014-15 Challenging the preassessment notice dated 19.07.2021 10.07.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 2017-18 were issued calling upon the petitioner to produce the various documents such as purchase and sales invoices, ITC claimed details along with invoice, Bank statement, Form CC Income Tax statement / declarations forms C/H/F/I for Concession availed / payment received details. 2.3. It may be relevant to note that for the assessment years 2014-15 and 2015-16 pre-assessment notices were issued on 10.07.2020 prior to the impugned notice dated 19.07.2021 for the assessment year 2014-15 and 19.07.2020 for the assessment year 2015-16 respectively. (There appears to be a typographical error with regard to assessment year 2015-16 wherein instead of 19.07.2021 it has been typed as 19.07.2020. I shall however refer to the impugned notice as 19.07.2021 for the assessment year 2015-16 as well, though the prayer in the writ petition proceeds on the basis that the impugned notice is issued on 19.07.2020). Thereafter, the impugned notice dated 19.07.2021 and 19.07.2020 was issued for the assessment years 2014-15 and 2015-16 respectively. For the assessment years 2014-15 and 2015-16, the notice dated 19.07.2021 is under challenge and for the assessment years 2016-17 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Crs), 2012-13 (Rs.0.47 Crs), 2013-14 (Rs.0.33 Crs). 2014-15 (Rs.0.96 Crs), 2015-16 (Rs.0.45 Crs), 2016-17 (Rs.1.21 Crs), in the VAT portal and request you to acknowledge and approve the same. While so, the petitioner had filed the present writ petitions challenging the impugned notices as being barred by limitation. 3. Case of the Petitioner: a. The assessments are barred by limitation inasmuch as Rule 5(6) of the CST (P) Act requires the completion of assessment by way of single order, the tax or taxes payable under the Act for the preceding year or for the year to which the return submitted relates. Thus, the impugned preassessment notice issued after more than 5 years from the first notice is barred by limitation. b. That limitation relates to jurisdiction. Proceedings barred by limitation are a nullity, thereby, warranting interference under Article 226 of the Constitution of India. c. Thus the impugned notice invoking Section 9 of the CST Act r/w Section 24 of the PVAT Act is grossly misconceived inasmuch as the limitation in respect of the CST Act would be governed by Central Sales Tax (Pondicherry) Rules, 1967 framed in exercise of powers conferred under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice for it is trite law that though there is no absolute bar or embargo against entertaining writ petitions against notices, however, interference should be in rare cases and not as a matter of routine. Though, the restriction is self imposed it has been consistently held that High Court shall exercise restraint in entertaining writ petitions under Article 226 of the Constitution of India at the stage of show cause notice. This Court is of the view that whether the notices are barred by limitation or not can be adjudicated by the authority issuing the notice and it is open to the petitioner to submit its objection to the proposal including the plea of limitation. In this regard, it may be relevant to refer to the following judgments of the Hon'ble Supreme Court; a ) Malladi Drugs Pharma Ltd. v. Union of India , (2020) 12 SCC 808 : 2004 SCC OnLine SC 358 , wherein it was held as under: 3. The High Court's order was passed way back in 1997. Neither party knows whether the Department has proceeded further and/or whether any order has been passed pursuant to the show-cause notice. Even otherwise, in our view, the High Court was absolutely right in d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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