https://www.taxtmi.com/caselaws?id=159137 Reassessment under the Gujarat Sales Tax Act was stated to run from service of the reassessment notice, and a later draft order stage did not change the statutory start of limitation. A stay granted after the limitation period had already expired could not revive time-barred proceedings or extend limitation. The note also states that the power to stay assessment proceedings under the first proviso to section 42(1) is confined to extraordinary, supervening reasons; a stay entered merely for additional time does not satisfy that requirement and cannot exclude the relevant period. On that basis, the impugned assessment and reassessment orders, related stay orders, and demand notices were set aside as time-barred. en-us Wed, 19 Aug 1998 00:00:00 +0530 Sat, 16 Nov 2013 12:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159137 Reassessment under the Gujarat Sales Tax Act was stated to run from service of the reassessment notice, and a later draft order stage did not change the statutory start of limitation. A stay granted after the limitation period had already expired could not revive time-barred proceedings or extend limitation. The note also states that the power to stay assessment proceedings under the first proviso to section 42(1) is confined to extraordinary, supervening reasons; a stay entered merely for additional time does not satisfy that requirement and cannot exclude the relevant period. On that basis, the impugned assessment and reassessment orders, related stay orders, and demand notices were set aside as time-barred. Case-Laws VAT and Sales Tax Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159137