Dated : Dispur the 22nd of Sep, 2022
No: CTS-1/2019/58 : The refund proposal of M/s Digboi Carbon Pvt.
Ltd. Tinsukia, for the years 2006-07 to 2013-14, under the Assam
Valued Added Tax Act, 2003 have been perused in detail along with
the case records and the findings are as below :
Page 19 of 65
* * * * *
From the above discussions, I do not have any hesitation to hold that :
[i] The re-assessments made in 2018 by the jurisdiction assessing
officer in purported exercise of the powers under section 42 of the
AVA Act, 2003 are outside the jurisdiction and hence void and
deprived of any legal effect. Further, as per provisions of Section 39 of
the AVAT Act the assessment after the expiry of five years from the
end of the assessment year becomes time barred.