CHANDPUR ENTERPRISES LTD Vs. STATE OF UP

JUDGEMENT

(1.) THE question involved in the writ petition is whether provisional assessment could be made after expiry of time prescribed or extended by the Assessing Officer (the A.O.) for submission of return. THE FACTS

(2.) THE petitioner is a company registered under the Indian Companies Act. It did not file return from the month of April to July, 2008 and a notice dated 4.3.2010 was issued to the petitioner under Section 25(1) of the U.P. Value Added Tax Act 2008 (the Act) for making provisional assessment under.

(3.) THE learned counsel for the petitioner submitted that: THE annual return was not filed by the petitioner after the expiry of time prescribed or extended by the assessing officer for submission of annual return; No provisional order for assessment could be passed after the aforesaid period; and THE assessing officer could have passed the final assessment order against the petitioner but not the provisional assessment order.