Allowed
M/s S. S. Y. Bricks v. The State Of Bihar and Ors.
Patna HCCWJC/12602/2015
Case brief
AI extract
What is this about?
Batch of writ petitions by brick-kiln dealers challenging notices under Section 28(1) of the Bihar Value Added Tax Act, 2005 initiating assessment proceedings for 2012-13, issued in May-June 2015. The State did not dispute that the two-year limitation in the first proviso had expired. The court held the proceedings without jurisdiction and quashed the notices and all consequential orders.
What did the court decide?
All writ applications allowed; notices initiating proceedings under Section 28(1) of the Bihar Value Added Tax Act, 2005 and all orders consequential thereto quashed.