https://www.taxtmi.com/caselaws?id=211220 A revisional notice was invalid because it was issued after the three-year statutory limit running from the composition order sought to be revised. The challenge also failed on merits: the assessee had supplied details and copies of the composition applications when asked, the department never treated them as unfiled, and the composition order was passed and later acted on by the authorities. In those circumstances, the revenue could not rely on its own omission to question the validity of the order, and estoppel applied against that contention. The revisional notice was quashed and the challenge to the composition order succeeded. en-us Fri, 22 Apr 2011 00:00:00 +0530 Sat, 03 May 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211220 A revisional notice was invalid because it was issued after the three-year statutory limit running from the composition order sought to be revised. The challenge also failed on merits: the assessee had supplied details and copies of the composition applications when asked, the department never treated them as unfiled, and the composition order was passed and later acted on by the authorities. In those circumstances, the revenue could not rely on its own omission to question the validity of the order, and estoppel applied against that contention. The revisional notice was quashed and the challenge to the composition order succeeded. Case-Laws VAT and Sales Tax Fri, 22 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211220