2024 (2) TMI 494

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent/s : Mr. Vikash Kumar, SC-11 CAV JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The identical petitioner in the writ petitions challenges the order of reassessment passed in the years 2005- 06 and 2006-07, as barred by limitation under Section 31 of the Bihar Value Added Tax Act, 2005 (for brevity, the VAT Act), which reassessment order was passed in the year 2018. 2. We have to first deal with the facts arising in the individual cases. For the assessment year 2005-06, the impugned notice dated 23.03.2018 issued by the Department for reassessment is produced as Annexure-6. The petitioner had filed its return for the period 2004-06 on the due date, and as per the VAT Act, there is a self-assessment made unless it is tak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l, in such manner as may be prescribed, proceed to assess or reassess, as the case may be, the tax payable by such dealer within four years from the expiry of the year during which the original order of assessment or reassessment was passed. The assessment, as was noticed, with respect to a dealer, who has filed a return occurs automatically under Section 26 with power conferred on the prescribed authority to reassess it. Insofar as a dealer, who has not filed a return, the prescribed authority has a power to make an assessment, which would be the original assessment, and then also proceed for reassessment on any of the ingredients under Section 31 arising. 6. In the assessment year 2005-06, as we noticed earlier, there was a self-assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....005-06, squarely applies to the present year also. 9. We find absolutely no reason to permit the Department to proceed with the assessment. 10. We are quite conscious of the fact that the challenge in the writ petition is only against a show-cause notice issued. However, it has to be noticed that the show-cause notice is totally without jurisdiction since the limitation prescribed as per the Statute has expired. 11. We also notice the contours of the jurisdiction under Article 226 of the Constitution of India to interfere with appellable orders laid down by the Hon'ble Supreme Court in State of H.P & Ors. v. Gujarat Ambuja Cement Limited & Anr.; (2005) 6 SCC 499. It has been held that if an assessee approaches the High Court withou....