https://www.taxtmi.com/caselaws?id=156623 Section 65(5) of the Gujarat Sales Tax Act, 1969 was construed with the Tribunal Regulations to mean that cross-objections become time-barred only from service of notice of an admitted appeal under form L. Notices in form C issued during scrutiny and defect removal under regulation 8(4) were treated as internal procedural steps and not as notice that the appeal had been preferred. Notice in form J, which only calls for records, was also held irrelevant to limitation. The article therefore explains that limitation for cross-objections starts only after admission of the appeal, not on earlier procedural notices. en-us Fri, 14 Jun 1991 00:00:00 +0530 Mon, 23 Sep 2013 11:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156623 Section 65(5) of the Gujarat Sales Tax Act, 1969 was construed with the Tribunal Regulations to mean that cross-objections become time-barred only from service of notice of an admitted appeal under form L. Notices in form C issued during scrutiny and defect removal under regulation 8(4) were treated as internal procedural steps and not as notice that the appeal had been preferred. Notice in form J, which only calls for records, was also held irrelevant to limitation. The article therefore explains that limitation for cross-objections starts only after admission of the appeal, not on earlier procedural notices. Case-Laws VAT and Sales Tax Fri, 14 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156623