https://www.taxtmi.com/caselaws?id=360831 Section 75 revisional power under the Gujarat VAT Act had to be exercised suo motu within three years from the date of the assessment order. Because the assessment orders were passed on 30.03.2013 and the revision notices were issued on 03.11.2017, the notices were beyond the prescribed limitation period. The Court also applied earlier interpretations of pari materia revision provisions and held that limitation runs from the date of the order sought to be revised, not from a later judicial pronouncement relied on in the notice. The revision notices were therefore barred by limitation and could not be sustained. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 24 May 2018 05:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360831 Section 75 revisional power under the Gujarat VAT Act had to be exercised suo motu within three years from the date of the assessment order. Because the assessment orders were passed on 30.03.2013 and the revision notices were issued on 03.11.2017, the notices were beyond the prescribed limitation period. The Court also applied earlier interpretations of pari materia revision provisions and held that limitation runs from the date of the order sought to be revised, not from a later judicial pronouncement relied on in the notice. The revision notices were therefore barred by limitation and could not be sustained. Case-Laws VAT and Sales Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360831