2015 (8) TMI 1455 - HC - VAT and Sales Tax

Validity of assessment order - time limitation - non-communication/late communication of assessment orders - Held that - The last date for filing the return was 20.11.2007 and the assessment was to be finalized within three years from the said date and the assessment order had to be passed by 20.11.2010. Accordingly, it was held that the assessment order passed on 22.07.2011 was time barred - appeal dismissed - decided against appellant.

Summary

Issues:
1. Condonation of delay in filing the appeal.
2. Exemption from filing certified copies of annexures.
3. Validity of assessment order under Punjab Value Added Tax Act, 2005.
4. Time-barred assessment order due to non-communication of extension orders.
5. Legal implications of extension orders uploaded on the website without individual notices.

Condonation of Delay:
The court condoned a delay of 205 days in filing the appeal after considering the application and averments made, thereby disposing of the relevant application.

Exemption from Filing Certified Copies:
Exemption from filing certified copies of Annexures A-1 to A-4 was granted after a hearing, leading to the disposal of the application.

Validity of Assessment Order:
The appeal was filed under section 68 of the Punjab Value Added Tax Act, 2005 against an order passed by the Value Added Tax Tribunal. The assessment order in question pertained to the year 2006-07, where additional demand was created by the Designated Officer. The court noted that the extension granted by the Excise & Taxation Commissioner was not properly communicated to the assessee, leading to the assessment order being deemed time-barred.

Time-Barred Assessment Order:
The court observed that the assessment order passed on 22.07.2011 was time-barred due to the failure to communicate the extension orders to the assessee within the stipulated timeframe, as required by law.

Legal Implications of Extension Orders:
The judgment highlighted the legal significance of individual notices for invoking powers under the Punjab Value Added Tax Act, 2005. It emphasized that the absence of individual notices renders assessment orders illegal and void. The court dismissed the appeal in line with previous judgments that deemed general notices on the website insufficient without individual notifications.

In conclusion, the court dismissed the appeal due to the time-barred assessment order resulting from the failure to properly communicate extension orders to the assessee, emphasizing the importance of individual notices for legal validity in tax assessments under the Punjab Value Added Tax Act, 2005.