https://www.taxtmi.com/caselaws?id=185339 The limitation proviso in section 40 of the Haryana General Sales Tax Act was central because the dispute turned on whether the Commissioner's suo motu revision had to be initiated within five years or whether the final revisional order had to be passed within that period. As that statutory construction issue had not been argued or decided by the High Court, the quashing of the revision notices could not stand without first resolving the limitation question and the effect of the notices. The order was set aside and the matter remitted for fresh consideration of the dispute, including the limitation issue. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 10 Aug 2016 11:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185339 The limitation proviso in section 40 of the Haryana General Sales Tax Act was central because the dispute turned on whether the Commissioner's suo motu revision had to be initiated within five years or whether the final revisional order had to be passed within that period. As that statutory construction issue had not been argued or decided by the High Court, the quashing of the revision notices could not stand without first resolving the limitation question and the effect of the notices. The order was set aside and the matter remitted for fresh consideration of the dispute, including the limitation issue. Case-Laws VAT and Sales Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185339