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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH)
N.UNNI KRISHNAN NAIR
Parmeshwari Tea Company – Appellant
Versus
State of Assam – Respondent
JUDGMENT :
N. UNNI KRISHNAN NAIR, J.
1. Heard Dr. A. Todi, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Additional Advocate General, Assam, appearing for the respondents.
2. As the above noted writ petitions arise out of the same transaction and give rise to similar questions of fact and law, they were taken up together for hearing and are being disposed of by this common order.
3. The challenge in the above noted writ petitions is to the Notice of Demand dated 07-10-2015 issued for the assessment years 2005-2006, 2006-2007 and 2007-2008, in pursuance to a common show-cause notice dated 03-10-2015. In WP(C).No.6496/2015, the notice of demand dated 07-10-2015 issued for the year 2005-2006 is under challenge, in WP(C)No.6530/2015, the challenge is to the Notice of Demand dated 07- 10-2015 issued for the Assessment Year 2006-2007. Similarly, in WP(C)No.6594/2015, the challenge is to the notice of Demand dated 07- 10-2015 along with the assessment order dated 07-10-2015 for the assessment year 2007-2008.
4. The petitioner company in the above noted writ petitions is engaged in the business of manufacturing of tea. For the purpose of carrying on its business, the peti
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.
Assessment under tax laws must adhere to prescribed limits and requirements; jurisdictional lapses invalidate reassessment. A notice lacking 'reason to believe' is insufficient.
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....
Assessment orders can be invalidated if service methods do not comply with statutory requirements, particularly regarding limitation periods.
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