Revision limitation under Gujarat VAT runs from the assessment order date; delayed notices were held time-barred.

Section 75 revisional power under the Gujarat VAT Act had to be exercised suo motu within three years from the date of the assessment order. Because the assessment orders were passed on 30.03.2013 and the revision notices were issued on 03.11.2017, the notices were beyond the prescribed limitation period. The Court also applied earlier interpretations of pari materia revision provisions and held that limitation runs from the date of the order sought to be revised, not from a later judicial pronouncement relied on in the notice. The revision notices were therefore barred by limitation and could not be sustained.

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Issues: Whether the revisional notices issued under section 75 of the Gujarat Value Added Tax Act were barred by limitation.

Analysis: The revisional power under section 75 could be exercised by the Commissioner suo motu within three years from the date of the assessment order. The assessment orders were passed on 30.03.2013, whereas the revision notices were issued on 03.11.2017, well beyond the prescribed period. The Court referred to earlier decisions construing pari materia revision provisions and held that the limitation runs from the date of the order sought to be revised, not from a later judicial pronouncement relied upon in the notice.

Conclusion: The notices for revision were barred by limitation and could not be sustained.

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