Notice issued under Section 21 and 32 of Himachal Pradesh VAT Act

[Rajat Chhabra]

If the assesing officer has issued notice for assesment under section 21(3) of HP VAT Act , Is there any time limit for issuance of notice or the officer can scrutnize filed rerturns for any prior period.

There is time limit of 5 years for notice issued under section 21(2) and 21(4) but there is no clarity about notice issued under 21(3)

[Padmanathan KV]

Most of the experts in this forum are from different States and may not be dealing in HP VAT Act. Especially your query involves nuances which only an expert regularly dealing will be able to help you. Hence, it is advisable to contact an expert in HP VAT Act.

AI Summary

Time limit for assessment notices under VAT: prescribed limitation applies to some subsections but remains unclear for subsection three. The issue is whether the statutory five-year limitation that applies to certain subsections of the Himachal Pradesh VAT assessment provisions also governs notices issued under subsection (3). The statute expressly provides a five-year limit for other specified subsections, but it is unclear from the text whether subsection (3) is similarly time barred. Practically, the response is to seek advice from a specialist practitioner experienced in Himachal Pradesh VAT to clarify whether subsection (3) can be used to scrutinise earlier returns beyond the five year period.