2015 (10) TMI 110

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....he ground that the same are barred by limitation having been issued beyond the extended period of limitation of 6 years provided under Section 34 of the Delhi Value Added Tax Act, 2004 (hereinafter referred to as the Act). 2. The relevant year under consideration is financial year 2008 - 09. 3. It is the contention of the petitioner that for the year under consideration i.e. financial year 2008-09, the petitioner filed its returns as per Section 26 of the Act read with Rule 28 of the Delhi Value Added Tax Rules, 2005. On 29.02.2012, the petitioner received notice under Section 59 of the Act for the assessment years 2008 - 09 and 2009 - 10. It is contended that as per the information of the petitioner, on 15.07.2013 the assessment of t....

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....s of default assessment. It is contended that the notices of default assessment dated 01.04.2015 are well within time as the orders on the basis of which, the said notices had been issued were recorded in the daily order sheet on 31.03.2015. It is contended that the limitation is to be counted in relation to the period in which the return/revised return is filed and not the period to which the return/revised return relates to. It is contended that the petitioner had filed revised return for the financial year 2008 - 09, under Section 28, as late as on 02.04.2012 and as such the notices for default assessment dated 01.04.2015 were well within the limitation having been issued within three years of the filing of the revised return. 8. Thus....

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....ction 26 or sub-section (1) of section 28 of this Act; or (b) the date on which the Commissioner made an assessment of tax for the tax period, whichever is the earlier: PROVIDED that where the Commissioner has reason to believe that tax was not paid by reason of concealment, omission or failure to disclose fully material particulars on the part of the person, the said period shall stand extended to six years. 11. Section 34 (1) (a) prior to its substitution by the Delhi VAT (Amendment), Act 2013 stipulated a period of 4 years from the date on which the person furnished a return under Section 26 or sub-section 1 of Section 28 of the Act. The period of limitation prescribed by the said provision prior to its subs....

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.... mandate of Rules 36 of the Delhi Value Added Tax Rules 2005 (hereinafter referred to as the Rules). 14. Rule 36 of the Rules lays down as under:- 36. Assessments and enforcement of Tax and Penalties. (1) Where the Commissioner makes a default assessment of tax under section 32, he shall record the order in Form DVAT-24 and such notice of assessment shall be served on the dealer in the manner prescribed in Rule 62. (2) Where the Commissioner makes an assessment of penalty under section 33, he shall record the order in Form DVAT-24A and such notice of assessment of penalty shall be served on the dealer in the manner prescribed in Rule 62. (3) The Commissioner, shall, at the time of making an assessment ....