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Issues: Whether the writ petitions challenging the pre-assessment notices were premature and whether the limitation objection under section 24(5) of the Pondicherry Value Added Tax Act could be raised directly in writ proceedings instead of before the assessing authority.
Analysis: The Court held that the notices issued for production of documents and the consequential pre-assessment notices formed part of the commencement of assessment proceedings. Since the notices were issued before expiry of the relevant period, the challenge based on limitation did not warrant interference at the writ stage. The Court further held that objections on limitation and other grounds were to be placed before the assessing authority, who would consider them during assessment after granting an opportunity of hearing.
Conclusion: The writ petitions were rightly dismissed as premature, and the assessee was relegated to raise all objections, including limitation, before the assessing authority.
Ratio Decidendi: A writ petition challenging a pre-assessment notice will not be entertained where the assessee can raise limitation and other objections before the assessing authority in the assessment proceedings.
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