https://www.taxtmi.com/caselaws?id=380450 The Haryana Value Added Tax Act, 2003 repealed the earlier sales tax law while saving pending proceedings, and the limitation period under the new Act applied to assessments carried forward from the repealed regime. Because limitation is procedural, it governed the pending assessment proceedings, but it could not revive a barred claim or extend time absent a stay. The Act allowed three years for completion of assessment, computed from the commencement of the new regime for pending pre-2003 assessments. The assessment orders were passed after expiry of that period, so the High Court held them barred by limitation and upheld their setting aside. en-us Mon, 13 May 2019 00:00:00 +0530 Tue, 21 May 2019 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380450 The Haryana Value Added Tax Act, 2003 repealed the earlier sales tax law while saving pending proceedings, and the limitation period under the new Act applied to assessments carried forward from the repealed regime. Because limitation is procedural, it governed the pending assessment proceedings, but it could not revive a barred claim or extend time absent a stay. The Act allowed three years for completion of assessment, computed from the commencement of the new regime for pending pre-2003 assessments. The assessment orders were passed after expiry of that period, so the High Court held them barred by limitation and upheld their setting aside. Case-Laws VAT and Sales Tax Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380450