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2012 (8) TMI 872 - HC - VAT and Sales Tax
Issues involved: Quashing of assessment order u/s Assam General Sales Tax Act, 1993 and Central Sales Tax Act, 1956 due to time limitation issue.
The petitioner sought to quash the assessment order dated August 31, 2009, and subsequent proceedings under the Assam General Sales Tax Act, 1993, and the Central Sales Tax Act, 1956, contending that the assessment was made beyond the prescribed time limit under section 19 of the Act. The petitioner argued that the notice issued on July 18, 2008, was beyond 14 years from the end of the assessment year 1993-94, and raised an objection of limitation on August 5, 2009. Despite this, the impugned assessment order was passed on August 31, 2009, contravening the statutory provision of section 19 of the Act of 1993. The State defended the assessment by stating that the return was filed on June 23, 1997, and the proceedings were pending before the court, thus the assessment could not proceed. It was mentioned that an order of status quo was passed on September 3, 1997, in a related civil matter, which was disposed of on January 17, 2003. However, the petitioner argued that the assessment was still time-barred as per section 19 of the Act of 1993. The High Court examined section 19 of the Act of 1993, which sets out the time-limit for assessment and reassessment. It was noted that no assessment could be made after the expiry of the specified period, unless the assessment proceeding was stayed by a court order. The Court also considered a judgment of the Supreme Court in Indian Aluminium Cables Ltd. v. Excise and Taxation Officer [1977] 39 STC 19 (SC); [1977] 1 SCC 120, cited by the State, but found it distinguishable as the provision in question was not identical to section 19 of the Act of 1993. In light of the above analysis, the High Court allowed the petition, quashing the assessment order and all subsequent proceedings, as they were found to be in violation of the time limitation prescribed under section 19 of the Assam General Sales Tax Act, 1993.
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