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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH) PRINCIPAL SEAT
SOUMITRA SAIKIA
Frontier Construction Company – Appellant
Versus
Union of India Represented by its Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi – Respondent
| Table of Content |
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| 1. factual background involving show cause notice and unsuccessful administrative appeals. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. arguments concerning jurisdictional overreach, validity of tax imposition based on form 26as, and the maintainability of writ petitions despite available alternative remedies. (Para 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32) |
| 3. principles of tax imposition (liability vs assessment) and criteria for invoking extended periods of limitation under section 73. (Para 33 , 34 , 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46) |
| 4. scope of judicial review to curb unauthorized assumption of jurisdiction when statutory preconditions for extending limitation are not met. (Para 47 , 48 , 49 , 50 , 51 , 52 , 53 , 54 , 55 , 56 , 57 , 58 , 59 , 60 , 61 , 62 , 63 , 64 , 65 , 66 , 67 , 68 , 69 , 70 , 71) |
| 5. quashing of impugned orders due to lack of jurisdiction and allowance of the writ petition. (Para 72 , 73) |
JUDGMENT :
SOUMITRA SAIKIA, J.
The Petitioner is a partnership firm having its office situated at Jasoda Talkies Compound, Tinsukia, Assam. The petitioner at the relevan
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