Time Limitation - proceedings were initiated under the HGST Act ...

VAT and Sales Tax

May 22, 2019

Time Limitation - proceedings were initiated under the HGST Act - after enactment of the HVAT Act which came into force w.e.f 01.04.2003, the limitation period prescribed u/s 15 became applicable which require finalizing the judgment assessment is three years from the close of the year to which the assessment relates - law of limitation is a procedural law and operates retrospectively - order time barred

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Time Limitation - proceedings were initiated under the HGST Act ...

VAT and Sales Tax

May 22, 2019

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