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2009 (9) TMI 895 - HC - VAT and Sales TaxWhether the impugned order has been passed beyond the period of limitation prescribed under section 11(3) of the Punjab General Sales Tax Act, 1948? Held that:- No doubt is left that the order dated April 16, 2004 purported to have been passed under section 11(10) of the Act and rule 39C of the Rules flagrantly violates the principles of natural justice. Such an order cannot be regarded an order in the absence of its communication to the petitioner. Therefore, the respondent cannot take any support from such an order and the impugned order dated March 31, 2005 (P9) is set aside as it is beyond the period of three years prescribed by section 11(3) of the PGST Act. Petition allowed.
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