Limitation bars reassessment under sales tax law, and writ relief remains available despite an alternate appeal remedy.

Reassessment under the Tamil Nadu General Sales Tax Act was held barred by limitation because the revision notice was issued beyond the five-year period prescribed for escaped turnover assessments from the date of the final assessment order. The challenge was treated as jurisdictional, so the availability of a statutory appeal did not prevent writ relief. The impugned revision assessment order was set aside on limitation grounds, and the alternate-remedy objection was rejected.

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Issues: (i) Whether the revision of assessment proceedings was barred by limitation under the Tamil Nadu General Sales Tax Act, 1959. (ii) Whether the writ petition was maintainable despite the availability of a statutory appeal.

Issue (i): Whether the revision of assessment proceedings was barred by limitation under the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The original assessment was dated 12.06.2009, while the revision notice was issued only on 09.04.2018. Under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, revision of escaped turnover assessment can be made only within five years from the date of the final assessment order. Since the initiating notice was issued beyond that period, the reassessment proceedings were beyond limitation.

Conclusion: The revision of assessment proceedings was barred by limitation and could not be sustained.

Issue (ii): Whether the writ petition was maintainable despite the availability of a statutory appeal.

Analysis: The challenge went to the very jurisdiction of the assessing authority because the proceedings were initiated beyond the statutory period of limitation. In such a case, the existence of an alternate appellate remedy does not preclude writ jurisdiction.

Conclusion: The writ petition was maintainable.

Final Conclusion: The impugned revision assessment order was set aside and the petitioner obtained relief on the ground of limitation, with the alternate-remedy objection repelled.

Ratio Decidendi: A reassessment or revision initiated beyond the statutory limitation period is without jurisdiction, and a writ petition is maintainable to challenge such proceedings notwithstanding an alternate statutory remedy.

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