https://www.taxtmi.com/caselaws?id=167939 Under the Assam General Sales Tax Act, 1993, the limitation for reassessment operates at two distinct stages: section 18(1) permits initiation of proceedings where turnover has escaped assessment, while section 19(2) requires completion of the reassessment within the prescribed period. The statutory scheme does not treat timely initiation as sufficient to validate a delayed final order. Accordingly, if the reassessment order is passed after expiry of the limitation period, it is time-barred and cannot be saved merely because notice was earlier issued. en-us Wed, 03 Oct 2012 00:00:00 +0530 Mon, 20 Feb 2017 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167939 Under the Assam General Sales Tax Act, 1993, the limitation for reassessment operates at two distinct stages: section 18(1) permits initiation of proceedings where turnover has escaped assessment, while section 19(2) requires completion of the reassessment within the prescribed period. The statutory scheme does not treat timely initiation as sufficient to validate a delayed final order. Accordingly, if the reassessment order is passed after expiry of the limitation period, it is time-barred and cannot be saved merely because notice was earlier issued. Case-Laws VAT and Sales Tax Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167939