Limitation under VAT assessment provisions did not bar proceedings where the statutory period had not expired before amendment.

The Maharashtra Value Added Tax Act limitation provisions allowed a notice of assessment within six years for the relevant periods, and assessment within seven years after service of notice. The later deletion of Section 21 and related amendment to Section 23(3A) did not revive any time-barred assessment because, on the stated facts, the limitation period had not expired when the amendment took effect. No vested or accrued bar against assessment had arisen, so the statutory framework continued to govern the proceedings and the challenge based on limitation failed.

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Issues: Whether the notice and assessment initiated under the Maharashtra Value Added Tax Act, 2005 for assessment years 2005-06 and 2006-07 were barred by limitation, and whether the 2011 amendment could revive any time-barred assessment.

Analysis: Section 21(3) of the Maharashtra Value Added Tax Act, 2005 provided an extended period of six years for issuing a notice of assessment in respect of periods ending on or before 31 March 2008, while Section 23(3A) permitted assessment within seven years from the end of the year containing the relevant period once such notice had been served. The later deletion of Section 21 by Ordinance 6 of 2011 and the consequential amendment to Section 23(3A) did not alter the position because, on the facts, the limitation period for issuing the notice and completing the assessment had not expired when the amendment was made. The case was therefore distinguishable from the earlier decision relied upon by the petitioner, since no vested or accrued limitation bar had arisen before the amendment.

Conclusion: The notice and assessment were not barred by limitation, and the challenge to the assessment failed.

Final Conclusion: The petition was rejected on the ground that the revenue authorities remained within the prescribed statutory period for issuing notice and completing assessment.

Ratio Decidendi: Where the applicable limitation period has not expired before an amendment comes into force, the amended or existing statutory limitation framework governs and no accrued right to defeat the proceedings on limitation arises.

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