https://www.taxtmi.com/caselaws?id=159113 A deferment order under section 12(6)(b) of the Karnataka Sales Tax Act can exclude time from the section 12(5) limitation only if it is based on valid reasons, made within the running limitation period, and communicated to the assessee after notice. A unilateral or uncommunicated deferment order cannot defeat the assessee's accrued limitation defence, and administrative reasons alone are insufficient to invoke the power. On the stated facts, most deferment-based assessments and reassessments were time-barred, while one reassessment under section 12-A was upheld because the notice was issued within the applicable limitation period. en-us Tue, 26 May 1998 00:00:00 +0530 Fri, 15 Nov 2013 18:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159113 A deferment order under section 12(6)(b) of the Karnataka Sales Tax Act can exclude time from the section 12(5) limitation only if it is based on valid reasons, made within the running limitation period, and communicated to the assessee after notice. A unilateral or uncommunicated deferment order cannot defeat the assessee's accrued limitation defence, and administrative reasons alone are insufficient to invoke the power. On the stated facts, most deferment-based assessments and reassessments were time-barred, while one reassessment under section 12-A was upheld because the notice was issued within the applicable limitation period. Case-Laws VAT and Sales Tax Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159113