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IN THE HIGH COURT OF GAUHATI, NAGALAND, MIZORAM AND ARUNACHAL PRADESH
N. Unni Krishnan Nair
Star Cement Meghalaya Limited – Appellant
Versus
State of Assam Represented By The Commissioner And Secretary To The Government of Assam, Department Of Finance And Taxation – Respondent
JUDGMENT :
N. Unni Krishnan Nair, J.
Heard Dr. A. Saraf, learned Senior Counsel along with Mr. P. K. Bora, learned counsel appearing for the petitioner. Also heard Mr. B. Gogoi, learned Addl. Advocate General appearing for the respondents.
2. The challenge made in the present writ petition, is to the assessment orders dated 12.05.2023, passed under Section 40 of the Assam Value Added Tax Act, 2003 and the consequential notices of demand dated 20.05.2023, issued in pursuance thereof, by the respondent no. 3 for the assessment years 2015-16, 2016-17, 2017-18.
3. The brief facts requisite for adjudication of the issue, arising in the present proceeding is noticed as under: -
The petitioner had submitted its return of turnover under the provisions of CENTRAL SALES TAX ACT , 1956, for the assessment years 2015-16, 2016-17 and 2017-18 and paid the tax as per the return.
After submission of the said returns, the respondent authorities herein vide a notice bearing No. 95, issued invoking the provisions of Section 9 (2) of the CENTRAL SALES TAX ACT , 1956 (herein after the Act of 1956) read with Section 40 of the Assam Value Added Tax Act, 2003 (herein after referred as the Act of 2003), inform
Assessment under tax laws must adhere to prescribed limits and requirements; jurisdictional lapses invalidate reassessment. A notice lacking 'reason to believe' is insufficient.
The existence of assessment is a condition precedent for making a re-assessment under Section 40 of the Act, 2003, and without assessment under Section 34, 35, 36, or 37 of the Act, 2003, the authori....
The main legal point established in the judgment is that the initiation of re-assessment proceedings under Section 40 of the Assam Value Added Tax Act, 2003, without an existing assessment under spec....
The main legal point established in the judgment is that the initiation of re-assessment proceedings under Section 40 of the Act of 2003 without prior assessment under Sections 34, 35, 36, and 37 of ....
Assessment notices issued after the expiration of the limitation period under the Assam Value Added Tax Act are invalid, and the penalties imposed for such assessments must be set aside.
Statutory authorities must complete tax assessments within a reasonable time to ensure compliance with principles of natural justice, even if no specific period is explicitly defined in the law.
The validity of an order is not always null and void solely on the ground of non-adherence to the Principles of Natural Justice, and the breach of the audi alteram partem rule does not ipso-facto lea....
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