https://www.taxtmi.com/caselaws?id=163125 Reassessment of escaped turnover under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 was held time-barred because the five-year limitation period expired on 31 March 2001, while the pre-revision notice was issued only on 14 April 2004 and the revised assessment on 1 June 2004. A later amendment changing the commencement point for limitation was treated as prospective and could not revive a claim already barred. The document also states that the alternative-remedy rule does not prevent writ interference where the impugned action is without jurisdiction or barred by limitation. On that basis, the reassessment was quashed and writ relief was upheld. 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 Reassessment of escaped turnover under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 was held time-barred because the five-year limitation period expired on 31 March 2001, while the pre-revision notice was issued only on 14 April 2004 and the revised assessment on 1 June 2004. A later amendment changing the commencement point for limitation was treated as prospective and could not revive a claim already barred. The document also states that the alternative-remedy rule does not prevent writ interference where the impugned action is without jurisdiction or barred by limitation. On that basis, the reassessment was quashed and writ relief was upheld. Case-Laws VAT and Sales Tax Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163125