Individual notice for extension of assessment limitation was required; website publication alone could not save the belated assessment.

Individual communication of an extension order under section 29(4) of the Punjab Value Added Tax Act, 2005 was required to validly extend the limitation for assessment. Because the extension was only uploaded on the department's website and publicised in the press, and was not separately served on the assessee, the extended period could not be invoked. The assessment order was passed after the original limitation date and, without valid communication of the extension, was held time-barred and unsustainable.

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Issues: Whether the assessment order was barred by limitation because the extension of time under section 29(4) of the Punjab Value Added Tax Act, 2005 was not communicated to the assessee, and whether the assessment made after the original limitation period could be sustained.

Analysis: The assessment for the relevant year was completed after the period that would have expired on the original timeline. The record showed that the extension order under section 29(4) was only uploaded on the department's website and publicised in the press, but was not individually communicated to the assessee. The Court followed the earlier view that individual notice is necessary for invoking the extended time for assessment, and that mere website publication or general notice is insufficient. On that basis, the assessment order passed after the original limitation date could not be treated as validly extended.

Conclusion: The assessment order was held to be time-barred and unsustainable.

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