Court Dismisses VAT Assessment Challenge for 2014-18 Due to Time Limit; 2014-15 Case Set for New Decision.

The HC dismissed the revision petition challenging VAT assessments for the years 2014-15 to 2017-18, citing it was barred by limitation under Section 72 of the TVAT Act, 2004. The petitioner's request for review was previously dismissed, and the court found no grounds to extend the 60-day filing limit. The case for 2014-15 was remanded for a fresh decision. Additional revision petitions related to other years were consolidated, and interlocutory applications were resolved, allowing the use of photocopies instead of certified copies. The matters are scheduled for further proceedings on 05.12.2023.

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Issues:
1. Revision petition challenging VAT assessment for multiple assessment years.
2. Barred by limitation under Section 72 of the TVAT Act, 2004.

Issue 1:
The matter pertains to the assessment year 2017-18, where the learned Commissioner of Taxes decided the revision petition regarding VAT assessments for A.Y. 2014-15, 2015-16, 2016-17, and 2017-18. The Assessing Authority had earlier imposed tax, interest, and penalty on the petitioner, which led to a revision under Section 70(2) of the TVAT Act, 2004. The Revision Petition was dismissed, except for the period 2014-15, which was remanded for fresh decision. Subsequently, a review petition under Section 74 of the TVAT Act, 2004 was filed by the petitioner and dismissed. The petitioner then approached the Court through a revision petition under Section 72 of the TVAT Act, 2004, and Article 227 of the Constitution of India. The respondent contended that the petition was time-barred as it exceeded the prescribed 60-day limit under Section 72 of the Act.

Issue 2:
The petitioner filed multiple revision petitions (CRP No.45 of 2023, CRP No.46 of 2023, and CRP No.47 of 2023) challenging assessments for other relevant years and the common impugned order dated 15.10.2022. These petitions were tagged along with the instant revision petition. Interlocutory applications were filed to dispense with the requirement of filing a certified copy of the impugned order, which was allowed due to the submission of a photocopy in the connected revision petitions. All the interlocutory applications were disposed of, and the matters were listed for further proceedings on 05.12.2023.

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