2023 (3) TMI 225

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....Annexure A-2) passed by respondent No. 2-Deputy Excise and Taxation Commissioner, Faridkot Division, Head Quarter at Bathinda, Punjab and order dated 19.11.2015 (Annexure A-1) passed by respondent No. 3-Designated Officer-cum-Assistant Excise and Taxation Commissioner, Fazilka District, Ferozepur, Punjab. The facts of the present case are that the appellant had filed its quarterly returns for the year 2008-09. Respondent No. 3 finalized the assessment vide order dated 19.11.2015 (Annexure A-1) and created additional demand of Rs.4,96,76,696/- under the CST Act, 1956. The first Appellate Authority had dismissed the appeal of the appellant vide order dated 29.04.2016 (Annexure A-2). The main grievance of the appellant is that the initia....

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....hose cases in which the aforesaid period of six years has yet not expired. 2. It is clarified that prior to commencement of the Punjab Value Added Tax (Second Amendment) Act, 2013, the Commissioner was not required to issue any notice to the concerned person before extending the limitation period of assessment. The Tribunal had referred to the judgment passed by Hon'ble Supreme Court in the case of State of Punjab and another vs. Bharat Petroleum Corporation Limited, decided on 11.05.2016 wherein it has been held that when the assessment order is saved by way of amendment which has retrospective effect then assessee will be required to pay only principal amount of sales tax and no interest of penalty shall be made. The Tr....

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....date when the annual statement was filed or due to be filed whichever is later. Even the amended sub-section(2) or sub-section (3), also extended time for passing the assessment order for the assessment year 2006-07 till 20.11.2014. In the present case, the assessment year is 2008-09 and the assessment order was passed on 19.11.2015. The period of six years would come to an end in the year 2016. The order passed by the respondent No. 2-Deputy Excise and Taxation Commissioner was 29.04.2016 (Annexure A-2). The appeal filed by the assessee before the respondent No.2 was pending when 6 years period had not expired. Hence, for all intents and purposes, order dated 29.04.2016 passed by respondent No.2 (Annexure A-2) is within limitation of 6 ....