https://www.taxtmi.com/caselaws?id=326566 Section 67(1)(a) of the Gujarat Sales Tax Act requires the Commissioner to exercise revisional power within three years from the date of the order sought to be revised. The statute does not permit the limitation period to run from the date of knowledge of an alleged irregularity, and equitable considerations cannot extend a fixed statutory period in a taxing law. Applying that rule, a revisional notice issued more than three years after the composition order was held time-barred, and the assessee's objection on limitation succeeded. en-us Wed, 06 Apr 2016 00:00:00 +0530 Tue, 28 Mar 2017 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326566 Section 67(1)(a) of the Gujarat Sales Tax Act requires the Commissioner to exercise revisional power within three years from the date of the order sought to be revised. The statute does not permit the limitation period to run from the date of knowledge of an alleged irregularity, and equitable considerations cannot extend a fixed statutory period in a taxing law. Applying that rule, a revisional notice issued more than three years after the composition order was held time-barred, and the assessee's objection on limitation succeeded. Case-Laws VAT and Sales Tax Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326566