https://www.taxtmi.com/caselaws?id=367073 Assessment orders under the Punjab General Sales Tax Act were completed long after the relevant assessment years, and the delay was not justified by pending litigation on sugarcane taxability. The record did not support the claim that the proceedings were kept in abeyance at the assessees' request, and there was no interim stay covering the assessment years in question. Mere pendency of other matters could not justify an indefinite delay where the statute did not permit it. The Tribunal therefore treated the assessments as time-barred, and the appeals disclosed no substantial question of law. en-us Tue, 11 Sep 2018 00:00:00 +0530 Sat, 15 Sep 2018 07:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367073 Assessment orders under the Punjab General Sales Tax Act were completed long after the relevant assessment years, and the delay was not justified by pending litigation on sugarcane taxability. The record did not support the claim that the proceedings were kept in abeyance at the assessees' request, and there was no interim stay covering the assessment years in question. Mere pendency of other matters could not justify an indefinite delay where the statute did not permit it. The Tribunal therefore treated the assessments as time-barred, and the appeals disclosed no substantial question of law. Case-Laws VAT and Sales Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367073