2017 (3) TMI 1939 - RAJASTHAN HIGH COURT

Validity of Notices under Sections 25, 26, 55 and 61 of the Rajasthan Value Added Tax, 2003 apart from assessment order - few petitions were filed at the stage of notices under Sections 25 or 26 of the Act of 2003, whereas, other petitions were filed after order of assessment pursuant to the notice under challenge.

HELD THAT:- It would not be appropriate for this Court to deal with the issues raised in reference to the notices under Sections 25 and 26 of the Act of 2003 as all those issues can be raised before the Appellate Authority having been decided by the Assessing Authority. The petitioners had raised all the relevant issues before the Assessing Authority and the order of assessment has been passed after considering those issues thus in the facts and circumstances of the case, there are no reason to set aside the impugned notices or the orders of assessment, rather, it can be challenged by way of appeal. The limitation to prefer appeal has already expired thus it would be appropriate to give liberty to the petitioners to prefer an appeal against the order of assessment within a period of 60 (sixty) days from the date of pronouncement of this judgment and, in that case, issue of limitation would not come in their way, as agreed by learned counsel for the respondents.

The direction aforesaid has been given on an agreement of learned counsel for the respondents as otherwise the period of limitation to maintain appeal is of 60 days from the date of assessment order.

All these writ petitions are dismissed.