https://www.taxtmi.com/caselaws?id=187506 Assessments for 1993-94 under the KGST and CST Acts completed on 30.7.1999 were held time-barred because the statutory limitation under Section 17(6) of the KGST Act had already expired on 31.3.1999, and later validating provisions did not apply to that year. The Court also held that permission under Section 17(7) could not extend limitation where it was granted without notice to the assessee and without material showing pending enquiry or investigation. Administrative permission could not revive an expired assessment period unless the statute clearly authorised it and the prescribed conditions were met. en-us Tue, 14 Aug 2012 00:00:00 +0530 Tue, 25 Oct 2016 10:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187506 Assessments for 1993-94 under the KGST and CST Acts completed on 30.7.1999 were held time-barred because the statutory limitation under Section 17(6) of the KGST Act had already expired on 31.3.1999, and later validating provisions did not apply to that year. The Court also held that permission under Section 17(7) could not extend limitation where it was granted without notice to the assessee and without material showing pending enquiry or investigation. Administrative permission could not revive an expired assessment period unless the statute clearly authorised it and the prescribed conditions were met. Case-Laws VAT and Sales Tax Tue, 14 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187506