https://www.taxtmi.com/caselaws?id=361089 Under Section 49(3) of the Chhattisgarh Value Added Tax Act, 2005, suo motu revision had to be initiated within three calendar years from the date of the original order sought to be revised, and the final revisional order had to be passed within one year of initiation. The limitation period was to be computed from the original assessment orders referred to in the notices, not from any later reassessment. As the notices were issued after expiry of the prescribed period, the revisional power had ceased and the consequent revisional orders, founded on time-barred notices, were invalid and quashed. en-us Thu, 17 May 2018 00:00:00 +0530 Mon, 12 Nov 2018 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361089 Under Section 49(3) of the Chhattisgarh Value Added Tax Act, 2005, suo motu revision had to be initiated within three calendar years from the date of the original order sought to be revised, and the final revisional order had to be passed within one year of initiation. The limitation period was to be computed from the original assessment orders referred to in the notices, not from any later reassessment. As the notices were issued after expiry of the prescribed period, the revisional power had ceased and the consequent revisional orders, founded on time-barred notices, were invalid and quashed. Case-Laws VAT and Sales Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361089