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VAT - Highlights / Catch Notes

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Validity of preassessment notices - Period of limitation as CST ...

VAT and Sales Tax

September 30, 2023

Validity of preassessment notices - Period of limitation as CST Rules - This Court is of the view that whether the notices are barred by limitation or not can be adjudicated by the authority issuing the notice and it is open to the petitioner to submit its objection to the proposal including the plea of limitation. - HC

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