Notice issued under Section 21 and 32 of Himachal Pradesh VAT Act

[Rajat Chhabra]

If the assesing officer has issued notice for assesment under section 21(3) of HP VAT Act , Is there any time limit for issuance of notice or the officer can scrutnize filed rerturns for any prior period.

There is time limit of 5 years for notice issued under section 21(2) and 21(4) but there is no clarity about notice issued under 21(3)

[Padmanathan KV]

Most of the experts in this forum are from different States and may not be dealing in HP VAT Act. Especially your query involves nuances which only an expert regularly dealing will be able to help you. Hence, it is advisable to contact an expert in HP VAT Act.