Limitation for reassessment under VAT law requires prior written permission of the Commissioner before further assessment can proceed.

Further assessment for 2007-08 under the Punjab Value Added Tax Act, 2005 could not proceed beyond the normal limitation period unless the Commissioner had given written permission under the proviso to section 29(4). The court noted that the statute allowed assessment beyond the ordinary period only within six years from the relevant date and only on satisfaction of that precondition. As no written permission had been obtained, the notice proposing continued assessment was held unsustainable.

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Issues: Whether the assessment for the year 2007-08 could be continued or completed after the expiry of the normal period in the absence of written permission of the Commissioner under the proviso to section 29(4) of the Punjab Value Added Tax Act, 2005.

Analysis: The assessment notice was issued in respect of the year 2007-08. The statute permitted framing of assessment beyond the ordinary period only within six years from the relevant date and only after written permission of the Commissioner. On the facts recorded, no such permission had been obtained. In the absence of compliance with the statutory precondition, the proposed further assessment could not proceed.

Conclusion: The challenge succeeded. The notice proposing assessment for 2007-08 was not sustainable in the absence of the Commissioner's written permission under section 29(4).

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