Statutory limitation for reassessment runs from deemed assessment date; notice issued after expiry is void for want of jurisdiction.

A notice for reassessment under Section 27 of the Tamil Nadu Value Added Tax Act was held to be time-barred because the six-year limitation period had to run from the deemed assessment date under Section 22(2), namely 30.06.2012. Since proceedings were initiated only on 30.12.2018, they fell outside the statutory period. An action taken beyond limitation was treated as without jurisdiction and a nullity, so the notice was liable to be quashed in favour of the assessee.

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Issues: Whether the notice issued under Section 27 of the Tamil Nadu Value Added Tax Act was barred by limitation, and consequently whether the impugned notice was liable to be set aside.

Analysis: The assessment year 2007-2008 was treated as a deemed assessment under Section 22(2) of the Tamil Nadu Value Added Tax Act with effect from 30.06.2012. The six-year period for initiating proceedings under Section 27 therefore had to be computed from that deemed assessment date. Since the proceedings under Section 27 were initiated only on 30.12.2018, they were beyond the prescribed period. An action taken beyond limitation is without jurisdiction and is a nullity.

Conclusion: The notice under Section 27 was barred by limitation and was liable to be quashed, in favour of the assessee.

Final Conclusion: The challenge succeeded because the reassessment proceedings were initiated after expiry of the statutory limitation period and could not be sustained in law.

Ratio Decidendi: Where reassessment proceedings are expressly governed by a statutory limitation period, that period must be computed from the date of deemed assessment, and any proceeding initiated beyond that period is void for want of jurisdiction.

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