https://www.taxtmi.com/caselaws?id=332351 Amended revisional limitation under the Gujarat Sales Tax Act was construed purposively to require the authority to act within the statutory time framework, including both initiation of suo motu revision and passing of the final order after notice. The court held that an interpretation leaving issuance of notice without an effective limitation would defeat the 1992 amendment's object of preventing open-ended revisional proceedings and securing finality. The earlier view under the unamended provision and a different statutory scheme was held inapplicable, while the binding approach in Om Metals & Minerals Ltd. was followed. The revisional proceedings were therefore time-barred and the impugned revision could not be sustained. en-us Fri, 02 Sep 2016 00:00:00 +0530 Thu, 22 Mar 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332351 Amended revisional limitation under the Gujarat Sales Tax Act was construed purposively to require the authority to act within the statutory time framework, including both initiation of suo motu revision and passing of the final order after notice. The court held that an interpretation leaving issuance of notice without an effective limitation would defeat the 1992 amendment's object of preventing open-ended revisional proceedings and securing finality. The earlier view under the unamended provision and a different statutory scheme was held inapplicable, while the binding approach in Om Metals & Minerals Ltd. was followed. The revisional proceedings were therefore time-barred and the impugned revision could not be sustained. Case-Laws VAT and Sales Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332351