https://www.taxtmi.com/caselaws?id=361089 The High Court quashed show cause notices and final revisional orders under the Chhattisgarh Value Added Tax Act for assessment years 2006-07, 2007-08 & 2008-09, ruling them as time-barred. The court held that orders must be passed within one calendar year from the initiation of proceedings, starting from the first of January following the assessment period. Show cause notices issued after three years from the original assessment orders were deemed illegal, emphasizing adherence to the three-year limitation period for initiating revision proceedings. All writ appeals and petitions were allowed, with no costs imposed. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361089 The High Court quashed show cause notices and final revisional orders under the Chhattisgarh Value Added Tax Act for assessment years 2006-07, 2007-08 & 2008-09, ruling them as time-barred. The court held that orders must be passed within one calendar year from the initiation of proceedings, starting from the first of January following the assessment period. Show cause notices issued after three years from the original assessment orders were deemed illegal, emphasizing adherence to the three-year limitation period for initiating revision proceedings. All writ appeals and petitions were allowed, with no costs imposed. Case-Laws VAT and Sales Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361089