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        VAT / Sales Tax

        The HC allowed the appeal, setting aside the order of...

        Tax Reassessment Barred by Limitation Period, Court Upholds Taxpayer's Rights.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC allowed the appeal, setting aside the order of reassessment dated 30.05.2018 by the Assessing Officer as being barred by limitation under proviso to Section 40 of the Karnataka Value Added Tax Act, 2003. The limitation period of 7 years for reassessment had expired on 26.06.2015, whereas the reassessment was done much later on 30.05.2018, rendering it without jurisdiction. The HC relied on the Supreme Court's judgment in Jaipuria Brothers Limited and the Punjab and Haryana HC's Full Bench decision in Assessing Authority, Amritsar, which held that fresh reassessment proceedings are governed by the statutory limitation period.
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