https://www.taxtmi.com/caselaws?id=213525 A revisional notice issued after repeal of the Delhi Sales Tax Act, 1975 had to satisfy the limitation period under the surviving revisional provision in the Delhi Value Added Tax Act, 2004. The earlier Full Bench position recognised that proceedings relating to old assessments could continue under Section 74A, but only within its prescribed time limit. Because the assessment order had been served on 02.03.2005 and the four-year outer limit expired on 31.03.2009, a notice dated 02.02.2010 was beyond time. The longer limitation under the repealed sales tax law did not apply, and the notice was treated as time-barred and liable to be quashed. en-us Tue, 22 May 2012 00:00:00 +0530 Fri, 22 Aug 2014 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213525 A revisional notice issued after repeal of the Delhi Sales Tax Act, 1975 had to satisfy the limitation period under the surviving revisional provision in the Delhi Value Added Tax Act, 2004. The earlier Full Bench position recognised that proceedings relating to old assessments could continue under Section 74A, but only within its prescribed time limit. Because the assessment order had been served on 02.03.2005 and the four-year outer limit expired on 31.03.2009, a notice dated 02.02.2010 was beyond time. The longer limitation under the repealed sales tax law did not apply, and the notice was treated as time-barred and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213525