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2018 (1) TMI 1492 - MADRAS HIGH COURTRevision of assessment - TNGST Act - time limitation - HELD THAT:- The revision of assessment could have been made if proceedings had been initiated prior to 09.08.2012. In the instant case, even the first of revision notice was issued on 27.03.2013. Thus, the impugned revision of assessment exercising power under Section 16(1) of the TNGST Act is barred by limitation. Petition allowed.
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