M/S SHIV STEELS versus THE STATE OF ASSAM & ORS.

M/S SHIV STEELS versus THE STATE OF ASSAM & ORS.

Section 21 cannot be invoked to revive or validate assessments that were already held invalid as time-barred under Section 19; Section 21 applies only where no assessment has been made within the time limits specified in Section 19, and the High Court's contrary interpretation was incorrect.

Parties
Appellant: M/s Shiv Steels; Respondents: The State of Assam & Ors.
Jurisdiction
India
Judgment Date
11 September 2025
Procedural Posture
Civil Appeal / Appeal From the Judgment and Order of the Gauhati High Court Dated 21.09.2012 in Wp(c) No. 3178 of 2011
Outcome
Appeals allowed; High Court judgment and order set aside.
Legal Topics
Limitation, Assessment Under Assam General Sales Tax Act, 1993, Section 19, Section 21, Time Barred Assessment, Sanction of Commissioner
Taxation Statutory Interpretation Limitation Assessment Under Assam General Sales Tax Act, 1993 Section 19 Section 21 Time Barred Assessment Sanction of Commissioner

Case Brief

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Parties

M/s Shiv Steels

Appellant

The State of Assam & Ors.

Respondents

Procedural Posture

Civil Appeal / Appeal From the Judgment and Order of the Gauhati High Court Dated 21.09.2012 in Wp(c) No. 3178 of 2011

Legal Issues

  1. 1 Whether Section 21 of the Assam General Sales Tax Act, 1993 could be invoked after earlier assessments were held time-barred under Section 19 by obtaining sanction from the Commissioner

Ratio Decidendi

Section 21 cannot be invoked to revive or validate assessments that were already held invalid as time-barred under Section 19; Section 21 applies only where no assessment has been made within the time limits specified in Section 19, and the High Court's contrary interpretation was incorrect.

Court Disposition

Appeals allowed; High Court judgment and order set aside.

Orders

  • Appeals allowed
  • Common judgment and order of the Gauhati High Court dated 21.09.2012 set aside