https://www.taxtmi.com/caselaws?id=443743 Pre-assessment show-cause notices were challenged as time-barred under Rule 5(6) of the Central Sales Tax (Puducherry) Rules, 1967, but interference under Article 226 at the notice stage was treated as exceptional. The Court held that the limitation objection could be raised before the assessing authority, which was competent to examine and decide it after hearing the assessee. It also noted that limitation in this context involved a mixed question of law and fact. The writ petitions were therefore not entertained on merits and were disposed of, leaving the petitioner to pursue the limitation plea before the assessing authority. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 30 Sep 2023 08:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443743 Pre-assessment show-cause notices were challenged as time-barred under Rule 5(6) of the Central Sales Tax (Puducherry) Rules, 1967, but interference under Article 226 at the notice stage was treated as exceptional. The Court held that the limitation objection could be raised before the assessing authority, which was competent to examine and decide it after hearing the assessee. It also noted that limitation in this context involved a mixed question of law and fact. The writ petitions were therefore not entertained on merits and were disposed of, leaving the petitioner to pursue the limitation plea before the assessing authority. Case-Laws VAT and Sales Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443743