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TMI Blog2023 (9) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... les 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 first notice 1. W.P.No.19965 of 2021 2010-11 Challenging the preassessment notice dated 07.07.2020 30.08.2011 2. W.P.No.19972 of 2021 2011-12 Challenging the preassessment notice dated 19.07.2021 21.11.2011 3. W.P.No.19975 of 2021 2012-13 Challenging the preassessment notice dated 19.07.2021 04.12.2013 4. W.P.No.19979 of 2021 2013-14 Challenging the preassessment notice dated 19.07.2021 10.12.2014 2. Before I proceed further, it may be relevant to set out the brief facts. 2.1. The petitioner is engaged in the business of manufacture and sale of parts and components ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment years 2010-11, 2012-13 and 2013-14 and on 19.08.2013 for the assessment year 2011-12 was 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. After more than 7 years from the date of issuance of the first notice and close to 3 years after the issuance of summon calling for production of documents and books of accounts on 14.09.2017 and 19.08.2013 the impugned pre-assessment notices dated 07.07.2020 and 19.07.2021 for the assessment years 2010-11, 2011-12, 2012-13 and 2013- 14 respectively was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 (Rs. 0.096 Crs), 2016-17 (Rs.2.51 Crs) & 2017-18 (Rs. 0.33 Crs) on 05" September in the VAT portal and request you to acknowledge and approve the same. Letter dated: 2 1.09.2020 Now we uploaded a substantial value of form-C for a value of Rs 32.93 Crs 2010-11 (Rs.5.89 Crs). 2011-12 (Rs 4.92 Crs), 2012-13 (Rs. 10. 76 Crs), 2013-14 (Rs.1.11 Crs), 2014-15 (Rs. 1.87 Crs), 2015-16 (Rs.1.91 Crs), 2016-17 (Rs.11.33 Crs), in the VAT portal and request you to acknowledge and approve the same. Letter dated: 09.11.2020: Now we uploaded a substantial value of form-H for a value of Rs 5.27 Crs 2010-11 (Rs.0.93 Crs), 2011-12 (Rs.0.90 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.1.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aspects before the Assessing Authority in response to the show cause notice. b. Importantly, summons having been issued on 30.08.2011, 21.11.2011, 04.12.2013 and 10.12.2014, the same must be understood as initiation of Assessment proceedings and once assessment proceedings are initiated within the prescribed period, the culmination by way of assessment order subsequent to the prescribed would not by itself render the assessment proceeding barred by limitation inasmuch as limitation prescribed is with reference to initiation of assessment and not passing of assessment order. Reliance was sought to be placed on the judgment of this Court in W.P.Nos.15165 to 15168 of 2018 dated 04.11.2019 in support of the contention that the term "assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hange Regulation Act, 1973 (in short "the FERA") and the Foreign Exchange Management Act, 1999 (in short "the FEMA"). The Enforcement Directorate has clearly indicated in the notice the various infractions which led to such largescale illegal transactions of more than Rs 270 crores. Respondent 1 (writ petitioner) was clearly guilty of various provisions of FERA and FEMA. The High Court should have thrown out the writ petition at the threshold." (emphasis supplied) 8. 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 with liberty to the petitioner to file their objections within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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