SHIVA TRADERS Vs. UNION TERRITORY OF CHANDIGARH

JUDGEMENT

(1.) The following writ petitions have been filed seeking quashing of impugned notices/assessment orders being time-barred:

(2.) The assessment years involved in all these petitions are from 2008-09 to 2010-11. The notices for assessment under Section 29(2) of the Punjab Value Added Tax Act, 2005 (for short, 'the Act') (as applicable to Union Territory, Chandigarh) were issued in the year 2019 and in C.W.P. Nos. 28591, 30350, 30393, 33859 and 33938 of 2019, after issuance of notices in 2019, assessment orders were finalised in the year 2019. The case of the petitioners is that notices/assessment orders are beyond limitation as prescribed under Section 29(4) of the Act, hence are liable to be quashed.

(3.) Section 29(1) to (4) during the relevant assessment years read as under: