https://www.taxtmi.com/caselaws?id=268129 The High Court upheld the Tribunal's decision regarding the extension of time for passing the assessment order, ruling in favor of the Revenue. The Court emphasized that the appellant had given consent for the extension, which was granted by the Joint Commissioner of Sales Tax. It was found that the extension order was passed by the Deputy Commissioner, dismissing the challenge raised by the appellant. The Court concluded that the challenge failed as the State Government had the authority to extend the assessment period, and the applicant had given written consent for the extension. The application for review was dismissed. en-us Fri, 19 Dec 2014 00:00:00 +0530 Fri, 20 Nov 2015 22:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268129 The High Court upheld the Tribunal's decision regarding the extension of time for passing the assessment order, ruling in favor of the Revenue. The Court emphasized that the appellant had given consent for the extension, which was granted by the Joint Commissioner of Sales Tax. It was found that the extension order was passed by the Deputy Commissioner, dismissing the challenge raised by the appellant. The Court concluded that the challenge failed as the State Government had the authority to extend the assessment period, and the applicant had given written consent for the extension. The application for review was dismissed. Case-Laws VAT and Sales Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268129