LAXMI NARAYAN TRADING COMPANY Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The instant letters patent appeal has been preferred by the appellant M/s Laxmi Narayan Trading Company under Article 225 of the Constitution of India read with Rule 134 of the Rajasthan High Court Rules, 1952 being aggrieved of the judgment dated 24.07.2019 passed by the learned Single Bench of this court in S.B. Civil Writ Petition No.12985/2018.

(2.) The writ petition aforesaid was preferred by the petitioner against the show cause notices issued by the Assistant Commissioner, Anti-Evasion, Commercial Taxes Department, Sri Ganganagar for initiating proceedings against the petitioner assessee under the provisions of the Rajasthan Valued Added Tax Act, 2003 (for short, 'the Vat Act').

(3.) The Principal contention of the petitioner before the learned Single bench was that the recommendation for registration of the case against the petitioners under the provisions of Section 61 of the Vat Act vide communication dated 21.02.2018/23.02.2018 and 13.03.2018 followed by the notice dated 21.03.2018 and 23.03.2018 were beyond the period of limitation and thus, were liable to be struck down.