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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
| Table of Content |
|---|
| 1. writ petitions arising from similar transactions are grouped. (Para 1 , 2) |
| 2. petitioner challenges notices related to tax assessments. (Para 3 , 4) |
| 3. arguments presented regarding the validity of notice. (Para 5 , 6) |
| 4. court examines procedural compliance and timeliness. (Para 7 , 8 , 14) |
| 5. assessment notices are barred by limitation period. (Para 9 , 10 , 18) |
| 6. understanding provisions of section 39 concerning time limits. (Para 11 , 12) |
| 7. court interferes with penalties due to procedural flaws. (Para 15 , 20 , 21) |
| 8. writ petitions are allowed, and orders set aside. (Para 22) |
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-cau
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 quashed as barred by 3-year limitation under Cess Rules and unreasonable due to over 10-year delay from show cause notice, causing prejudice; proceedings must complete within reason....
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