2013 (4) TMI 683

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....s : Ms. Radhika Suri, Additional Advocate-General, Punjab, JUDGMENT:- The judgment of the court was delivered by HEMANT GUPTA J.-Challenge in the present petition is to a showcause notice dated September 5, 2012 (P8) whereby the assessment under the Punjab Value Added Tax Act, 2005 (for short, "the Act") for the year 2007-08 was proposed to be completed after giving an opportunity of hear....

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....ssment can be framed but not later than six years from the date, when annual return was filed or due to be filed by the end of the financial year but after permission of Commissioner in writing. Therefore, the respondents have a right to complete the assessment even at this stage subject to fulfilment of the condition mentioned in the statute. We have heard learned counsel for the parties and f....