Court dismisses petitions challenging Assessment Orders due to limitation period, grants liberty to file appeals.

The court dismissed the writ petitions challenging Impugned Assessment Orders for being beyond the limitation period under Section 30 of the Puducherry Value Added Tax Act, 2007. The petitioner failed to challenge an earlier notice in the appropriate legal manner, and the subsequent notice was considered a continuation of the earlier proceedings. The court granted the petitioner the liberty to file statutory appeals before the Appellate Commissioner within thirty days.

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Issues involved:
The judgment involves the challenge to Impugned Assessment Orders dated 10.05.2022 for the Assessment Year 2012-2013 to 2015-2016 on the ground of limitation under Section 30 of the Puducherry Value Added Tax Act, 2007.

Details of the judgment:
In the writ petitions, the petitioner contested the assessment orders issued beyond the statutory limitation period. The petitioner argued that the notice dated 19.04.2022 was outside the limitation period and lacked specific details justifying the invocation of Section 30 of the Act. The petitioner relied on a previous court decision to support the claim that the Impugned Orders were without jurisdiction and should be quashed.

On the contrary, the respondents argued that the assessment process commenced with the issuance of summons and contended that the petitioner had an alternative remedy before the Appellate Commissioner under Section 47 of the Act. They referred to a court decision where it was held that the assessment proceedings started with the summons, and subsequent notices were not barred by limitation.

The court considered both parties' arguments and noted that the petitioner did not challenge the earlier notice dated 09.08.2018 in the appropriate legal manner. The court emphasized that the petitioner was required to address the allegations in the notice on merits, and the subsequent notice dated 19.04.2022 was a continuation of the earlier proceedings. The court dismissed the writ petition but granted the petitioner the liberty to file statutory appeals before the Appellate Commissioner within thirty days from the date of the order.

Therefore, the writ petitions were dismissed with the liberty to file statutory appeals before the Appellate Commissioner under Section 47 of the Puducherry Value Added Tax Act, 2007. If such appeals are filed within thirty days from the date of receipt of the order, the Appellate Commissioner shall dispose of them on merits.

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