https://www.taxtmi.com/caselaws?id=200397 The court allowed the writ petition challenging a pre-revision notice issued beyond the five-year limitation period under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. Relying on precedent, the court held that the limitation period starts from the date of the final assessment order and does not operate retrospectively. As the impugned notice and revised order were issued after the stipulated five-year period, the court quashed the order and closed the case without costs. en-us Fri, 28 Apr 2017 00:00:00 +0530 Tue, 27 Mar 2018 16:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200397 The court allowed the writ petition challenging a pre-revision notice issued beyond the five-year limitation period under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. Relying on precedent, the court held that the limitation period starts from the date of the final assessment order and does not operate retrospectively. As the impugned notice and revised order were issued after the stipulated five-year period, the court quashed the order and closed the case without costs. Case-Laws VAT and Sales Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200397