TaxTMI 
TaxTMI 
2023 (9) TMI 637
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....the Impugned Assessment Order dated 10.05.2022 for the Assessment Year 2012-2013 to 2015-2016. 3. This is the second round of litigation before this Court. Earlier the petitioner had challenged the composite notice dated 09.08.2018 before this Court in W.P.No.10998 of 2019 issued by the first respondent therein who is the second respondent herein. 4. The said writ petition was disposed of by an order of this Court dated 25.11.2021 after recording the submissions of the learned counsel for the respondents that the jurisdictional Assessing Officer namely the first respondent herein will pass final order and dispose of the Show Cause Notice dated 09.08.2018 for the respective assessment years within a period of 90 days from the date of recei....
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....nd etc., batch dated 29.07.2019. It is submitted that the Impugned Orders are without jurisdiction and therefore are liable to be quashed. 10. Per contra, the learned Additional Government Pleader (Pondicherry) for the respondents on the other hand would place reliance on Section 2(e) of the Puducherry Value Added Tax Act, 2007 which defines expression "assessment" to mean determination of business turnover of a dealer in the prescribed manner to ascertain the tax liablility under the Act by self-reassessment, re-assessment and assessment by scrutiny and best judgment assessment. 11. In this connection, the learned Additional Government Pleader (Pondicherry) for the respondents has placed reliance on the decision of this Court in the case....
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....d that there also the re-assessment notice was challenged. The Court had taken a view that assessment started with the summons. It is further submitted that the said decision was also upheld by the Court on 06.03.2020. 13. The learned Additional Government Pleader (Pondicherry) for the respondents has also placed reliance on Section 47 of the Puducherry Value Added Tax Act, 2007 and submits that petitioner has an alternate remedy before the Appellate Commissioner and therefore on this count also the present writ petition is liable to be dismissed. 14. The learned Additional Government Pleader (Pondicherry) for the respondents has also relied on the decision of this Court in a batch of writ petitions in the case of M/s.Sri Sathya Jewellery....