https://www.taxtmi.com/caselaws?id=380698 Under the transitional scheme between the repealed Haryana General Sales Tax Act, 1973 and the Haryana Value Added Tax Act, 2003, substantive provisions of the earlier regime continued to govern proceedings initiated under it, but the limitation provision in the HVAT Act applied to pending matters after its commencement. For assessments relating to periods before 01.04.2003, completion had to occur within the limitation period counted from the HVAT Act's commencement. Assessments made after expiry of that period were time-barred, and the challenge to the Tribunal's order failed. en-us Tue, 14 May 2019 00:00:00 +0530 Mon, 27 May 2019 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380698 Under the transitional scheme between the repealed Haryana General Sales Tax Act, 1973 and the Haryana Value Added Tax Act, 2003, substantive provisions of the earlier regime continued to govern proceedings initiated under it, but the limitation provision in the HVAT Act applied to pending matters after its commencement. For assessments relating to periods before 01.04.2003, completion had to occur within the limitation period counted from the HVAT Act's commencement. Assessments made after expiry of that period were time-barred, and the challenge to the Tribunal's order failed. Case-Laws VAT and Sales Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380698