https://www.taxtmi.com/caselaws?id=369227 Retrospective amendment of Section 29(4) of the Punjab Value Added Tax Act, 2005 extended the assessment period to six years and governed the disputed assessments. The earlier pre-amendment position allowed assessment within three years, extendable to six years by written order, but the 15.11.2013 amendment was held to apply retrospectively. On that basis, assessments framed within six years from the last date for filing returns were within time, and the argument that the amendment applied only to pending matters was rejected. Earlier decisions that did not consider the amendment's effect were treated as inapplicable. en-us Mon, 10 Sep 2018 00:00:00 +0530 Wed, 24 Oct 2018 08:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369227 Retrospective amendment of Section 29(4) of the Punjab Value Added Tax Act, 2005 extended the assessment period to six years and governed the disputed assessments. The earlier pre-amendment position allowed assessment within three years, extendable to six years by written order, but the 15.11.2013 amendment was held to apply retrospectively. On that basis, assessments framed within six years from the last date for filing returns were within time, and the argument that the amendment applied only to pending matters was rejected. Earlier decisions that did not consider the amendment's effect were treated as inapplicable. Case-Laws VAT and Sales Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369227