https://www.taxtmi.com/caselaws?id=220813 The Maharashtra Value Added Tax Act limitation provisions allowed a notice of assessment within six years for the relevant periods, and assessment within seven years after service of notice. The later deletion of Section 21 and related amendment to Section 23(3A) did not revive any time-barred assessment because, on the stated facts, the limitation period had not expired when the amendment took effect. No vested or accrued bar against assessment had arisen, so the statutory framework continued to govern the proceedings and the challenge based on limitation failed. en-us Fri, 18 Jan 2013 00:00:00 +0530 Thu, 31 Jul 2014 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220813 The Maharashtra Value Added Tax Act limitation provisions allowed a notice of assessment within six years for the relevant periods, and assessment within seven years after service of notice. The later deletion of Section 21 and related amendment to Section 23(3A) did not revive any time-barred assessment because, on the stated facts, the limitation period had not expired when the amendment took effect. No vested or accrued bar against assessment had arisen, so the statutory framework continued to govern the proceedings and the challenge based on limitation failed. Case-Laws VAT and Sales Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220813