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J. B. PARDIWALA, SANDEEP MEHTA
Shiv Steels – Appellant
Versus
State of Assam – Respondent
| Table of Content |
|---|
| 1. case details of dismissed writ petition. (Para 3 , 4) |
| 2. appellant's argument on time-barred assessments. (Para 5 , 10) |
| 3. court's analysis of legal provisions. (Para 6 , 7 , 11 , 13) |
| 4. taxation strict adherence to statutory provisions. (Para 12 , 14) |
| 5. appeal allowed; high court order set aside. (Para 15 , 16) |
ORDER
1. Since the issues raised in all the captioned appeals are same, the parties are also the same and the challenge is also to the self same judgment and order passed by the High Court, those were taken up for hearing analogously and are being disposed of by this common order.
2. For the sake of convenience, we take up the Civil Appeal No. 4440 of 2014 as the lead matter.
3. This appeal arises from the common judgment and order passed by the Gauhati High Court dated 21.09.2012 in WP(C) No. 3178 of 2011 by which the Writ Petition filed by the appellant herein came to be dismissed by which the Order of reassessment dated 31.3.2011 passed under the provisions of the Assam General Sales Tax Act, 1993 (for short, “the Act, 1993”) was set aside and the matter was remitted to the Assessing Officer for fresh consideration.
4. In the present case, we are concerned wit
Reassessments of tax require strict adherence to statutory time limits; prior assessments declared time-barred cannot be reassessed under a different provision without proper adherence to the law.
Section 21 provides for self-assessment of returns filed under Section 20.
Re-assessment under Section 25A of the KVAT Act is invalid if initiated after the limitation period under Section 25(1).
The assessment of sales tax must adhere to statutory time limits, and completed assessments initiated without proper notice are deemed invalid.
Assessment under tax laws must adhere to prescribed limits and requirements; jurisdictional lapses invalidate reassessment. A notice lacking 'reason to believe' is insufficient.
The new scheme of reassessment under the Finance Act, 2021 applies to all notices issued after 01.04.2021, and extended time limits for issuing notice under section 148 cannot be used to reopen asses....
Retrospective amendments to tax legislation must not infringe upon accrued rights or create unfair disadvantages for assessees, ensuring reasonable time limits for assessments.
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