https://www.taxtmi.com/caselaws?id=309867 Writ petitions challenging pre-assessment notices were held premature because the notices for production of documents and the consequential pre-assessment notices formed part of the commencement of assessment proceedings. The Court held that, since the notices were issued before expiry of the relevant period, no interference was warranted at the writ stage on the limitation objection under the Pondicherry Value Added Tax Act. It further held that limitation and other objections should be raised before the assessing authority, which must consider them in the assessment proceedings after giving an opportunity of hearing. The assessee was therefore relegated to the statutory assessment process. en-us Fri, 06 Mar 2020 00:00:00 +0530 Tue, 26 Sep 2023 08:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309867 Writ petitions challenging pre-assessment notices were held premature because the notices for production of documents and the consequential pre-assessment notices formed part of the commencement of assessment proceedings. The Court held that, since the notices were issued before expiry of the relevant period, no interference was warranted at the writ stage on the limitation objection under the Pondicherry Value Added Tax Act. It further held that limitation and other objections should be raised before the assessing authority, which must consider them in the assessment proceedings after giving an opportunity of hearing. The assessee was therefore relegated to the statutory assessment process. Case-Laws VAT and Sales Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309867