https://www.taxtmi.com/caselaws?id=346567 Pre-assessment notices were barred by limitation because the five-year outer limit for reassessment under Section 30(2) of the Puducherry Value Added Tax Act, 2007 runs from the expiry of the relevant assessment year. A clarification or advance ruling obtained by another dealer under Section 77 does not suspend or extend that limitation for unrelated assessees, since the section applies only to the applicant and the goods or transaction concerned. The notices were therefore time barred and without jurisdiction, and reopening beyond five years was not permitted. en-us Thu, 27 Jul 2017 00:00:00 +0530 Sat, 19 Aug 2017 08:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346567 Pre-assessment notices were barred by limitation because the five-year outer limit for reassessment under Section 30(2) of the Puducherry Value Added Tax Act, 2007 runs from the expiry of the relevant assessment year. A clarification or advance ruling obtained by another dealer under Section 77 does not suspend or extend that limitation for unrelated assessees, since the section applies only to the applicant and the goods or transaction concerned. The notices were therefore time barred and without jurisdiction, and reopening beyond five years was not permitted. Case-Laws VAT and Sales Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346567