https://www.taxtmi.com/caselaws?id=347303 A reassessment notice issued after expiry of the limitation period under the earlier Commercial Tax Act was held unsustainable. The Chhattisgarh Value Added Tax Act, 2005 also prescribed a three-year limit for reassessment, and the notice was beyond that period as well. The court treated the statutory time bar as a jurisdictional limitation that could be raised at the writ stage. As the delay was not legally curable, the reassessment notice, reassessment order and revisional order were quashed. en-us Fri, 25 Aug 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347303 A reassessment notice issued after expiry of the limitation period under the earlier Commercial Tax Act was held unsustainable. The Chhattisgarh Value Added Tax Act, 2005 also prescribed a three-year limit for reassessment, and the notice was beyond that period as well. The court treated the statutory time bar as a jurisdictional limitation that could be raised at the writ stage. As the delay was not legally curable, the reassessment notice, reassessment order and revisional order were quashed. Case-Laws VAT and Sales Tax Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347303