Jurisdictional time limit bars reassessment under VAT law; participation by the assessee cannot cure an expired limitation period.

Reassessment under the Tamil Nadu Value Added Tax Act was held to be time-barred where the assessee was deemed assessed on 31.10.2012 and the reassessment power had to be exercised within six years from the original or deemed assessment. The later notice and reassessment were issued after expiry of that statutory period, so the proceeding was without jurisdiction and void. Limitation was treated as a jurisdictional bar, and participation by the assessee could not cure the defect or extend the statutory time limit through consent, waiver or acquiescence.

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Issues: Whether the reassessment proceeding was barred by limitation and, if so, whether participation by the assessee could cure the defect.

Analysis: The assessee was deemed to have been assessed on 31.10.2012 under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006. The power of reassessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 had therefore to be exercised within six years from the date of the original or deemed assessment. The later notice and reassessment were issued beyond that period. Limitation was treated as a matter going to jurisdiction, and neither consent, waiver nor acquiescence could extend the statutory period or confer jurisdiction where it had already expired.

Conclusion: The reassessment was barred by limitation and was void. The challenge succeeded and the impugned proceeding was set aside.

Ratio Decidendi: A reassessment made beyond the statutory limitation period is without jurisdiction and a nullity, and such jurisdictional defect cannot be cured by consent, waiver or acquiescence.

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