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2008 (8) TMI 822 - HC - VAT and Sales TaxAssessments being time barred - Held that:- The true purport of section 17A is to treat the assessments or reassessments as pending completion in respect of any period prior to April 1, 1993. Section 17A, as already noticed does not provide for any period of limitation. It is inconceivable that the Legislature which has inserted sub-sections (6) to (9) of section 17 would have taken out the cases covered by section 17A as beyond the purview of section 17(6) to (9) and providing the assessing authority the power to assess tax without any period of limitation. This is a clear case where the impugned assessment orders are passed far beyond the period of limitation and thus constrained to quash the same.
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