Can a comml. Tax department of W.B. send notice for assesment of F.Y.2015- 16

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The West Bengal Commercial Tax department is issuing notices to registered VAT dealers for the financial year 2015-16, requesting assessments on previously filed returns. While the general limitation period for reopening cases under the WB VAT Act is six years from the end of the financial year, it's crucial to check the specific date of the notice against this period. Factors like potential COVID-related extensions to the limitation period may also apply, so verify the notice date carefully to determine its validity.

P.RAM

P.RAM (Querist)
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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??

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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08 June 2022 1. Yes they can 2. Law allows them

P.RAM

P.RAM (Querist)
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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.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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08 June 2022 CHECK DATE OF NOTICE AND RESPOND ACCORDINGLY.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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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

P.RAM

P.RAM (Querist)
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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

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CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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09 June 2022 Period for reopening of case is 4 years from the order, so department ask for documents.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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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.

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