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??
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.
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
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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