https://www.taxtmi.com/caselaws?id=159203 A stay of sales tax assessment proceedings is valid only where the Commissioner records specific reasons, shows extraordinary or supervening circumstances, and complies with natural justice by issuing prior notice. Mere pendency of assessment proceedings, or an assumed consent, is insufficient to justify stay or extend limitation. Because the impugned stay orders contained no real reasons and were passed without the required notice, they were invalid. As a result, the stay did not suspend the limitation period, and assessment notices issued for time-barred years were unsustainable and set aside. en-us Wed, 03 Dec 1997 00:00:00 +0530 Mon, 18 Nov 2013 14:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159203 A stay of sales tax assessment proceedings is valid only where the Commissioner records specific reasons, shows extraordinary or supervening circumstances, and complies with natural justice by issuing prior notice. Mere pendency of assessment proceedings, or an assumed consent, is insufficient to justify stay or extend limitation. Because the impugned stay orders contained no real reasons and were passed without the required notice, they were invalid. As a result, the stay did not suspend the limitation period, and assessment notices issued for time-barred years were unsustainable and set aside. Case-Laws VAT and Sales Tax Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159203