https://www.taxtmi.com/article/detailed?id=1598 An assessment completed after the statutory limitation period is void ab initio, so when an appeal succeeds solely on that limitation point the tribunal need not decide other preconditions such as the statutory prior deposit under the PVAT framework; the assessment being time barred renders the prior payment requirement inapplicable and the appeal succeeds without adjudication of other grounds. en-us Thu, 16 Feb 2012 05:53:23 +0530 Thu, 16 Feb 2012 05:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1598 An assessment completed after the statutory limitation period is void ab initio, so when an appeal succeeds solely on that limitation point the tribunal need not decide other preconditions such as the statutory prior deposit under the PVAT framework; the assessment being time barred renders the prior payment requirement inapplicable and the appeal succeeds without adjudication of other grounds. Articles Value Added Tax - VAT and CST Thu, 16 Feb 2012 05:53:23 +0530 https://www.taxtmi.com/article/detailed?id=1598