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.

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 petitioner purchases raw materials, i.e., tea leaves locally and use such materials in manufacture of tea in the petitioner's factory. The petitioner company is a registered dealer under the provisions of the Assam Value Added Tax Act, 2003, as well as under the Central Sale Tax Act, 1956. The petitioner company projects that it was regularly submitting its returns before the Superintendent of Taxes, Diphu unit and had also paid the taxes so assessed. The assessment in respect of the petitioner company for the year 2006-2007 was completed on 15.10.2009 and the assessment for the year 2007-2008 was completed on 13.04.2009. Poised thus, the Superintendent of Taxes, Diphu, issued a show-cause notice dated 03.10.2015 to the petitioner company, inter alia, alleging therein, that the petitioner company had failed to submit audit report as required under Section 62 (2) of the Assam Value Added Tax Act, 2003, in the prescribed form by a Chartered Accountant or a Cost Accountant as the case may be, for the last 3 (three) consecutive periods w.e.f.,2005-2006, 2006-2007 & 2007-2008. Accordingly, the petitioner company was held to be liable for payment of penalty of Rs.1,00,000/- (Rupees One Lakh), for each such year under Section 62 (3) of the Act. The petitioner company was directed to submit its show-cause in writing before the Superintendent of Taxes, Diphu, on or before 09.10.2015 by 11.30 a.m. The petitioner company on receiving the show-cause notice dated 03.10.2015 submitted its show-cause reply on 07.10.2015 denying the allegations leveled against them. It was submitted by the petitioner company that they had duly submitted their audit reports for the Assessment Years involved and the same was also projected to form the part of the case records. It was further projected that basing on the audit reports and other documents submitted along with the annual returns, the assessment of the return for the years involved, were completed by the authorities. Accordingly, the petitioner company had requested the authorities to reconsider the matter and drop the show-cause notice dated 03.10.2015.

The Superintendent of Taxes, Diphu, vide 3 (three) separate Notices of Demand all d