https://www.taxtmi.com/caselaws?id=167763 An assessment completed after the three-year period under section 11(3) of the Punjab General Sales Tax Act was treated as time-barred because no competent extension was obtained before limitation expired; a later extension could not revive the lapsed jurisdiction or validate the assessment. The accompanying delay in filing the appeal was also held not to merit condonation, as the explanation did not establish sufficient cause under section 5 of the Limitation Act, 1963. The note therefore emphasizes that limitation extensions must be secured in time and that inordinate delay requires a substantiated explanation. 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 An assessment completed after the three-year period under section 11(3) of the Punjab General Sales Tax Act was treated as time-barred because no competent extension was obtained before limitation expired; a later extension could not revive the lapsed jurisdiction or validate the assessment. The accompanying delay in filing the appeal was also held not to merit condonation, as the explanation did not establish sufficient cause under section 5 of the Limitation Act, 1963. The note therefore emphasizes that limitation extensions must be secured in time and that inordinate delay requires a substantiated explanation. Case-Laws VAT and Sales Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167763