https://www.taxtmi.com/caselaws?id=345262 A statutory extension of the assessment period must be issued before the original limitation expires. Under Section 27(8) of the Chhattisgarh Commercial Tax Act, 1994, the normal assessment period lapses on expiry of the prescribed time, and Section 27(9) can extend that period only by a timely notification for recorded reasons. A notification issued after expiry cannot revive proceedings that have already become time-barred, because the dealer acquires immunity from assessment and the Department's power to assess is extinguished. On that basis, belated extension notifications cannot sustain assessment proceedings initiated beyond the original limitation period, and the writ petitions succeeded. en-us Thu, 23 Feb 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345262 A statutory extension of the assessment period must be issued before the original limitation expires. Under Section 27(8) of the Chhattisgarh Commercial Tax Act, 1994, the normal assessment period lapses on expiry of the prescribed time, and Section 27(9) can extend that period only by a timely notification for recorded reasons. A notification issued after expiry cannot revive proceedings that have already become time-barred, because the dealer acquires immunity from assessment and the Department's power to assess is extinguished. On that basis, belated extension notifications cannot sustain assessment proceedings initiated beyond the original limitation period, and the writ petitions succeeded. Case-Laws VAT and Sales Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345262