TaxTMI 
TaxTMI 
2021 (2) TMI 481
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.... by a tax demand notice, embodied in Annexure P-14. 2. Since alternate to the institution of the extant writ petition, before this Court, the writ petitioner is leveraged, with a right to recourse, a, statutory remedy of constituting, an appeal thereagainst before the Appellate Authority, thereupon prima-facie the existence of the afore alternative statutory remedy, vis-a-vis, the, institution, of the extant writ petition, wherethrough, the writ petitioner, strives for a judicial review being made qua impugned Annexures P-12A and P-14, hence prima-facie renders it to be not maintainable before this Court. 3. However, the afore bar or embargo, against the institution, of the extant writ petition before this Court, wherethrough, annulment(s) of the impugned Annexures, is strived for, is not a rigid or an absolute bar, rather it holds certain well expostulated exceptions, inasmuch as the statutory action, as made by the authority concerned, being evidently ridden with gross and flagrant breaches, of, statutory norms; (a) the alternative remedy available under the statute is not effective but a mere formality; (b) statutory authority concerned not acting in accordance with the apposi....
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....ecord." 5. The learned counsel for the writ petitioner, in making dependence(s), upon, the mandate encapsulated in Section 23, of, the Act, has made a pointed allusion to a statutory bar, becoming encapsulated therein against reopening(s) of under-assessed or escaped assessment(s), appertaining to any year, especially when more than three years, evidently elapse since the making of the initial order, of, assessment. Necessarily, the afore made submission, does hold tenacity in the face, of, the initial order of assessment, as, made on 19.1.2016 becoming reopened in the year 2020, and obviously when more than three years elapsed, since the making of, the, initial order of assessment, thereupon the afore statutory bar of limitation becomes attracted, vis-a-vis, the order of reassessment, as, made on 13.7.2020. Even if the latter appertains to the assessment year(s) 2010, and, 2011, thereupon the order of re-assessment, as, borne in Annexure P-12A, and, in consequence whereof a demand notice, was issued upon the petitioner, demand notice whereof, becomes embodied in Annexure P-14, does render both to fall, within the mischief, of, the apposite limitation encapsulated in Section 23 of....
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....mitation, of, three years, and, it hence unfolding any purported under-assessed or escaped assessment, rather facilitative, of, an apposite re-assessment, or, hence thereupon prima-facie the afore actions becoming clothed with validity. Hence, the learned counsel for the petitioner, has succeeded in establishing, that the, order of reassessment visits flagrant transgression(s), upon the statutory bar, of, limitation contemplated in Sections 23 and 24 of the Act, hence, for the relevant purpose. In sequel the alternative statutory remedy, as, available to the petitioner, is neither efficacious nor a befitting remedy, rather thereupon this Court becomes empowered, to, make a judicial review, of, the impugned Annexures. Period of limitation for completion of assessment or reassessment not to apply in certain cases. 24. (1) Notwithstanding the provisions relating to the period of limitation contained in Section 21 or Section 23 or in any other provisions of this Act, assessment or re-assessment may be made at any time in consequence of, or to give effect to, any order made by any Court or other Authority under this Act. (2) Where the assessment proceedings relating to any dealer ....
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....India; or (d) use as raw material or as capital goods in the manufacturing or processing of taxable goods for sale of the nature referred to in clauses (a), (b) or (c); or (e) use as containers or packing material of taxable goods for sale of the nature referred to in clauses (a),(b), (c) or (d): Provided that if the goods so purchased are used partially for the purposes specified in this sub-section, the input tax credit shall be allowed proportionate to the extent these are used for the purposes specified in this sub-section: Provided further that input tax credit on fuels and lubricants, shall be allowed only to the extent by which the amount of input tax paid in the State exceeds 4 percent subject to the condition that such fuels and lubricants are used in the manufacture of taxable goods or captive generation of power." 8. Even though, in Annexure P-12A, apart from, an allusion being made, to the audit observations, appertaining to breaches being made to the afore extracted apposite statutory taxing provisions, also an independent application of mind, by the reassessing authority, is made both to the factual, and, to the statutory provisions applicable thereon, and,....