https://www.taxtmi.com/caselaws?id=167763 Assessment under the Punjab General Sales Tax Act must be completed within the prescribed three-year limitation period from the return-filing deadline. An extension of time must be granted before that period expires; a later extension cannot revive jurisdiction to complete a time-barred assessment. The assessment was therefore treated as barred by limitation. Separately, condonation of substantial appellate delay requires sufficient cause under the Limitation Act; the explanation advanced did not meet that standard, so delay was not condoned. en-us Wed, 07 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167763 Assessment under the Punjab General Sales Tax Act must be completed within the prescribed three-year limitation period from the return-filing deadline. An extension of time must be granted before that period expires; a later extension cannot revive jurisdiction to complete a time-barred assessment. The assessment was therefore treated as barred by limitation. Separately, condonation of substantial appellate delay requires sufficient cause under the Limitation Act; the explanation advanced did not meet that standard, so delay was not condoned. Case-Laws VAT and Sales Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167763