Limitation bars reassessment under Tamil Nadu VAT law when notice is issued beyond the statutory six-year period.

The Madras HC held that an assessment proceeding initiated after expiry of the statutory six-year period was barred by limitation and therefore without jurisdiction. The original assessment was treated as deemed to have been made on 30.06.2012 under the proviso to Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, so any proceeding under Section 27 had to begin within six years from that date. Because the notice was issued only on 06.08.2019, the initiation was time-barred. The court treated the delay as jurisdictional, declared the proceeding a nullity, and set aside the assessment order.

---

---

Issues: Whether the impugned assessment proceeding was barred by limitation and therefore without jurisdiction.

Analysis: The original assessment for the relevant assessment year was treated as deemed to have been made on 30.06.2012 under the proviso to Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006. Any proceeding traceable to Section 27 of the Act had to be initiated within six years from that date. The notice initiating the impugned proceeding was issued on 06.08.2019, beyond the permissible period. Since limitation goes to jurisdiction, the delayed initiation rendered the proceeding invalid.

Conclusion: The impugned proceeding was barred by limitation, was without jurisdiction, and was a nullity.

Final Conclusion: The assessment order was set aside and the writ petition was disposed of in favour of the petitioner.

Ratio Decidendi: Where the statutory time limit for initiating reassessment or revision expires before the proceeding is commenced, the proceeding is without jurisdiction and liable to be treated as a nullity.

---