Can a comml. Tax department of W.B. send notice for assesment of F.Y.2015- 16
This query is : Resolved
Quick Summary
08 June 2022
W.B. comml.tax department is sending notices in the month of june'2022 to the Registered dealers (VAT)of works contract for assesment of the Returns already filed (with details of VAT paid)for the F.y. 2015-16 .
Sir I want to know:
1. Can the Department may open such old cases?
2.
Is it not merely Harrassment to a bonafide dealer who is a regular payee of all taxes in time??
Sir I want to know:
1. Can the Department may open such old cases?
2.
Is it not merely Harrassment to a bonafide dealer who is a regular payee of all taxes in time??
CA Rashmi Gandhi
(Expert)
08 June 2022
1. Yes they can
2. Law allows them
08 June 2022
Thanks Mam ,but U/s 47AAof w b.vat act 2003 says that d period of opening file is 6 years from d ending of FY,
Then d period of 6 yrs for FY 15- 16 completed on 31/3/2022.
Then d period of 6 yrs for FY 15- 16 completed on 31/3/2022.
CA Rashmi Gandhi
(Expert)
08 June 2022
CHECK DATE OF NOTICE AND RESPOND ACCORDINGLY.
CA Altamush Zafar
(Expert)
08 June 2022
You will have to see whether the date of notice exceeds period of limitation as per the WB VAT Act. If yes then Notice is invalid. Also see whether the period of limitation was increased due to COVID situations from 2020-2021. Normally government brings notifications that periods between certain dates will not be counted and the same will get extended by those many days
08 June 2022
Dear Rashmi mam n Zafar sir
Date of notice is 5thJune 2022
And d case is Of FY 15-16.
Time has not been extended on ac of COVID.
PL reply
Date of notice is 5thJune 2022
And d case is Of FY 15-16.
Time has not been extended on ac of COVID.
PL reply
Message likes :
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CA Rashmi Gandhi
(Expert)
09 June 2022
Period for reopening of case is 4 years from the order, so department ask for documents.
CA Rashmi Gandhi
(Expert)
09 June 2022
As per West Bengal Act,
where in consequence of an assessment made, or order passed in the
first instance, or on an appeal, revision or review, under the Central Sales Tax Act, 1956
(74 of 1956) in respect of a dealer, the authority who is competent so to do considers it
necessary to review, on his own motion, an assessment made or order passed earlier by
him, under this Act, he may, within four years from the date of order passed under the
Central Sales Tax Act, 1956 (74 if 1956), review, on his own motion, such assessment
made or order passed in respect of such dealer.
where in consequence of an assessment made, or order passed in the
first instance, or on an appeal, revision or review, under the Central Sales Tax Act, 1956
(74 of 1956) in respect of a dealer, the authority who is competent so to do considers it
necessary to review, on his own motion, an assessment made or order passed earlier by
him, under this Act, he may, within four years from the date of order passed under the
Central Sales Tax Act, 1956 (74 if 1956), review, on his own motion, such assessment
made or order passed in respect of such dealer.
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