9911796707
TMI Blog2023 (9) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... r known to law - Assessing Officer was thereafter merely required to pass assessment order based on the notice issued on 09.08.2018. The petitioner was to meet out the allegations in the notice on merits. There was no scope for entertaining any question of limitation merely because notice dated 19.04.2022 was issued. The first respondent has merely issued a notice on 19.04.2022 which has now given a reason to the writ petitioner to state that the proceedings are time barred. This stand of the petitioner cannot be accepted. Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... it that ordinarily the assessment could have been reopened within three (3) years from the end of the Assessment Years and in case of escaped assessment within a period of five (5) years. 8. It is submitted that the notice dated 19.04.2022 issued by the first respondent was clearly beyond the period of limitation under Section 30 of the Puducherry Value Added Tax Act, 2007. It is further submitted that the first respondent ought to have issued a notice particularizing the demand and justified reasons for invoking Section 30 of the Puducherry Value Added Tax Act, 2007. It is further submitted that separate notices ought to have been issued for each of the assessment years within time. 9. The learned counsel for the petitioner has also plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner to produce the documents for the purpose of assessment in respect of those assessment years, are to be construed as the commencement of assessment proceedings. When the above said notices were issued before the expiry of three years, this Court is of the view that the consequent Pre-assessment notices impugned in these writ petitions are not barred by limitation and therefore, Section 24(5) is not attracted in these cases in any manner. Needless to state that it is for the petitioner to participate in the assessment process by filing their objection to the notice of proposal and raise all the contentions before the Assessing Officer, as this Court is not expressing any view on the merits of the same, since as these writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader (Pondicherry) for the respondents. 17. The date of the notice dated 09.08.2018 which was subject matter of challenge before this Court in W.P.No.10998 of 2019 stood decided by an order dated 25.11.2021. The petitioner has not challenged the same in the manner known to law. 18. The Assessing Officer was thereafter merely required to pass assessment order based on the notice issued on 09.08.2018. The petitioner was to meet out the allegations in the notice on merits. There was no scope for entertaining any question of limitation merely because notice dated 19.04.2022 was issued. 19. The first respondent has merely issued a notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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