https://www.taxtmi.com/caselaws?id=163125 The High Court set aside the revised assessment for the assessment year 1995-96, ruling it was barred by limitation under Section 16(1)(a) of the TNGST Act. The court held that despite an alternative remedy being available, the High Court could intervene when an order lacked jurisdiction or was time-barred. Emphasizing the importance of statutory limitations in assessment proceedings, the court allowed the writ appeal, overturning the single judge's decision and closing the case without costs. en-us Thu, 24 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163125 The High Court set aside the revised assessment for the assessment year 1995-96, ruling it was barred by limitation under Section 16(1)(a) of the TNGST Act. The court held that despite an alternative remedy being available, the High Court could intervene when an order lacked jurisdiction or was time-barred. Emphasizing the importance of statutory limitations in assessment proceedings, the court allowed the writ appeal, overturning the single judge's decision and closing the case without costs. Case-Laws VAT and Sales Tax Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163125