https://www.taxtmi.com/caselaws?id=200397 A pre-revision reassessment notice under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 must be issued within five years from the expiry of the relevant assessment year. For the 1998-99 assessment year, the limitation expired on 31 March 2004, but the notice was issued on 21 May 2004. Following earlier Division Bench rulings, the Court held that a notice issued after the statutory period is invalid and barred by limitation, and the impugned notice could not be sustained. 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 A pre-revision reassessment notice under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 must be issued within five years from the expiry of the relevant assessment year. For the 1998-99 assessment year, the limitation expired on 31 March 2004, but the notice was issued on 21 May 2004. Following earlier Division Bench rulings, the Court held that a notice issued after the statutory period is invalid and barred by limitation, and the impugned notice could not be sustained. Case-Laws VAT and Sales Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200397