Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 278 - HC - VAT and Sales TaxValidity of assessment order - Bar of limitation - Held that:- Extended period of limitation up to six months is given from the date of receipt by the assessing authority of the order vacating the stay. - proviso to Section 21(6) of the Act clearly indicates that the period of limitation starts from the date of the receipt of the order by the assessing authority and not from the date of knowledge of the order. This is apparently clear from the plain and explicit language provided in the proviso to Section 21(6) of the Act. Similar view was held by this Court in Sri Cement Ltd. Vs. State of U.P. and others, [2013 (6) TMI 197 - ALLAHABAD HIGH COURT]. - Decided against assessee.
|