https://www.taxtmi.com/caselaws?id=283495 Limitation for assessment under the Kerala Value Added Tax Act and the Kerala General Sales Tax Act is valid only when notices and extension orders are issued within the prescribed period; a belated notice or extension cannot revive a time-barred proceeding. For earlier assessment years, notices and extension orders issued after expiry of limitation were treated as unsustainable and quashed. Where an initial notice was issued within time, a later delayed notice could not displace it, and the proceeding could continue only on the basis of the valid original notice. An extension granted before expiry of the statutory period was upheld for the later assessment year, and an unnecessary extension where notices were already timely did not invalidate the assessment process. en-us Mon, 08 Apr 2019 00:00:00 +0530 Wed, 25 Sep 2019 14:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283495 Limitation for assessment under the Kerala Value Added Tax Act and the Kerala General Sales Tax Act is valid only when notices and extension orders are issued within the prescribed period; a belated notice or extension cannot revive a time-barred proceeding. For earlier assessment years, notices and extension orders issued after expiry of limitation were treated as unsustainable and quashed. Where an initial notice was issued within time, a later delayed notice could not displace it, and the proceeding could continue only on the basis of the valid original notice. An extension granted before expiry of the statutory period was upheld for the later assessment year, and an unnecessary extension where notices were already timely did not invalidate the assessment process. Case-Laws VAT and Sales Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283495