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Judgment
Questioning the legality and the validity of the Assessment Order dated 27th April 2018 (Annexure P-1), the instant Petition is filed on the sole ground
that in the light of Sub-Section (3) of Section 42 of the Sikkim Value Added Tax Act, 2005 (for short “the Actâ€), the Authorities are not
competent to pass the impugned Assessment Order after a period of six years imposing assessment to the tune of Rs.14,11,07,953/- (Rupees fourteen
crores, eleven lakhs, seven thousand, nine hundred and fifty-three) only, for the period from April 2005 to March, 2012.
Responding to the submission, Mr. Karma Thinlay, learned Senior Government Advocate, submits that the instant Petition is not maintainable at this
stage when there is an alternative statutory remedy of taking recourse to the appellate forum under Section 73 of the Act is available.
On consideration, we are of the considered view that at this stage, the Petition may not be maintainable, thus, reserving liberty, on the request of
learned Counsel appearing for the Petitioner, to approach the appellate forum for disposal of the Petition, the Writ Petition is disposed of.
Learned Senior Government Advocate appearing for the Respondent Authorities submits that the Assessment Order shall not be enforced for a period
of 15 (fifteen) days from today.