https://www.taxtmi.com/highlights?id=48818 Reopening of assessment - time limitation - DVAT Act - Revenue has sought to make no distinction between the liability under the DVAT and that under the CST Act. In terms of Section 5 of the DVAT Act these two could not be combined. - the reopening of the assessment by invoking the extended period of 6 years was bad in law. en-us Thu, 22 Aug 2019 07:35:53 +0530 Thu, 22 Aug 2019 07:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48818 Reopening of assessment - time limitation - DVAT Act - Revenue has sought to make no distinction between the liability under the DVAT and that under the CST Act. In terms of Section 5 of the DVAT Act these two could not be combined. - the reopening of the assessment by invoking the extended period of 6 years was bad in law. Highlights VAT and Sales Tax Thu, 22 Aug 2019 07:35:53 +0530 https://www.taxtmi.com/highlights?id=48818