https://www.taxtmi.com/caselaws?id=104570 Revisional action under section 22-A of the Karnataka Sales Tax Act had to be commenced within four years from the order sought to be revised, subject only to exclusion of time covered by a stay or injunction. Although the records were placed before the Commissioner within time, the departmental note showed that proceedings could not then be initiated because a related Supreme Court decision was awaited. That internal movement of files did not amount to initiation of action within the limitation period. A later show cause notice issued after expiry of the statutory period was therefore time-barred and could not be sustained. en-us Thu, 26 Sep 1996 00:00:00 +0530 Mon, 21 Jul 2014 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104570 Revisional action under section 22-A of the Karnataka Sales Tax Act had to be commenced within four years from the order sought to be revised, subject only to exclusion of time covered by a stay or injunction. Although the records were placed before the Commissioner within time, the departmental note showed that proceedings could not then be initiated because a related Supreme Court decision was awaited. That internal movement of files did not amount to initiation of action within the limitation period. A later show cause notice issued after expiry of the statutory period was therefore time-barred and could not be sustained. Case-Laws VAT and Sales Tax Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104570