https://www.taxtmi.com/caselaws?id=275937 Individual communication of an extension order under section 29(4) of the Punjab Value Added Tax Act, 2005 was required to validly extend the limitation for assessment. Because the extension was only uploaded on the department's website and publicised in the press, and was not separately served on the assessee, the extended period could not be invoked. The assessment order was passed after the original limitation date and, without valid communication of the extension, was held time-barred and unsustainable. en-us Fri, 07 Aug 2015 00:00:00 +0530 Tue, 23 Oct 2018 13:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275937 Individual communication of an extension order under section 29(4) of the Punjab Value Added Tax Act, 2005 was required to validly extend the limitation for assessment. Because the extension was only uploaded on the department's website and publicised in the press, and was not separately served on the assessee, the extended period could not be invoked. The assessment order was passed after the original limitation date and, without valid communication of the extension, was held time-barred and unsustainable. Case-Laws VAT and Sales Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275937