https://www.taxtmi.com/caselaws?id=200186 Revisional power under the Punjab General Sales Tax Act, 1948, though not subject to an express limitation in section 21(1), must be exercised within a reasonable period. A suo motu revision notice issued after more than seven years was found unsustainable because the delay was substantial, remained unexplained, and the stated basis for revision did not justify the lapse of time. The notice was therefore barred by delay and was set aside. en-us Thu, 17 Nov 2016 00:00:00 +0530 Fri, 23 Mar 2018 10:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200186 Revisional power under the Punjab General Sales Tax Act, 1948, though not subject to an express limitation in section 21(1), must be exercised within a reasonable period. A suo motu revision notice issued after more than seven years was found unsustainable because the delay was substantial, remained unexplained, and the stated basis for revision did not justify the lapse of time. The notice was therefore barred by delay and was set aside. Case-Laws VAT and Sales Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200186