https://www.taxtmi.com/caselaws?id=158925 A retrospective procedural amendment inserting section 12-A(2) could not be used to reopen proceedings that had already attained finality. The review applications were found unsustainable because one had become infructuous after the enabling Ordinance lapsed, while the other was time-barred under the later enactment. The Court also noted that the amendment could not revive a review of an order passed years earlier in finally disposed proceedings, and that its application to a Central Sales Tax transaction was itself debatable. The review applications were therefore not maintainable and were rejected. en-us Fri, 25 Nov 1994 00:00:00 +0530 Mon, 11 Nov 2013 13:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158925 A retrospective procedural amendment inserting section 12-A(2) could not be used to reopen proceedings that had already attained finality. The review applications were found unsustainable because one had become infructuous after the enabling Ordinance lapsed, while the other was time-barred under the later enactment. The Court also noted that the amendment could not revive a review of an order passed years earlier in finally disposed proceedings, and that its application to a Central Sales Tax transaction was itself debatable. The review applications were therefore not maintainable and were rejected. Case-Laws VAT and Sales Tax Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158925