9911796707
TMI Blog2023 (3) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... Even the amended sub-section(2) or sub-section (3), also extended time for passing the assessment order for the assessment year 2006-07 till 20.11.2014. In the present case, the assessment year is 2008-09 and the assessment order was passed on 19.11.2015. The period of six years would come to an end in the year 2016. Since the period of limitation got extended from three years to five years and the assessment order with respect to assessment year 2001-02 was made on 10.07.2006 which was held to be within the limitation as provided by amended Section 11-CC. Therefore, the appeal filed by the State of Punjab was dismissed, however, it was held that the assessee was liable to pay only the principal amount of sales tax and no interest of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Punjab and order dated 19.11.2015 (Annexure A-1) passed by respondent No. 3-Designated Officer-cum-Assistant Excise and Taxation Commissioner, Fazilka District, Ferozepur, Punjab. The facts of the present case are that the appellant had filed its quarterly returns for the year 2008-09. Respondent No. 3 finalized the assessment vide order dated 19.11.2015 (Annexure A-1) and created additional demand of Rs.4,96,76,696/- under the CST Act, 1956. The first Appellate Authority had dismissed the appeal of the appellant vide order dated 29.04.2016 (Annexure A-2). The main grievance of the appellant is that the initial assessment order dated 19.11.2015 which he received on 21.01.2016 was void ab initio as the assessment framed was barred by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Value Added Tax (Second Amendment) Act, 2013, the Commissioner was not required to issue any notice to the concerned person before extending the limitation period of assessment. The Tribunal had referred to the judgment passed by Hon'ble Supreme Court in the case of State of Punjab and another vs. Bharat Petroleum Corporation Limited, decided on 11.05.2016 wherein it has been held that when the assessment order is saved by way of amendment which has retrospective effect then assessee will be required to pay only principal amount of sales tax and no interest of penalty shall be made. The Tribunal, vide order dated 26.11.2021 partly allowed the appeal of the assessee and set aside the order of the Designated Officer imposing inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended time for passing the assessment order for the assessment year 2006-07 till 20.11.2014. In the present case, the assessment year is 2008-09 and the assessment order was passed on 19.11.2015. The period of six years would come to an end in the year 2016. The order passed by the respondent No. 2-Deputy Excise and Taxation Commissioner was 29.04.2016 (Annexure A-2). The appeal filed by the assessee before the respondent No.2 was pending when 6 years period had not expired. Hence, for all intents and purposes, order dated 29.04.2016 passed by respondent No.2 (Annexure A-2) is within limitation of 6 years as per the amended Act. Further, the Hon'ble Supreme Court in Civil Appeal Nos. 5021- 2022 of 2016 titled as State of Punja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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