Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 121 - HC - VAT and Sales TaxDoctrine of merger - not rigid and universal - depends on the nature of the appellate or revisional order in each case and the scope of the statutory provisions - Held That:- Where assessee appealed against interest and penalty only and the rest of the order of assessment was not in challenge before the first appellate authority and would therefore to that extent not merge with the order of the first appellate authority. The limitation for revising the order of assessment dated 31 March 1999 would therefore commence from 21 April 1999 which was the date on which the order was served on the dealer. While the notice was issued by the revisional authority within the prescribed period of three years, the order of the revisional authority which was passed on 27 June 2005 was clearly beyond the period of five years prescribed by the proviso to clause (a) of sub section (1) of Section 57.
|