https://www.taxtmi.com/caselaws?id=388470 Limitation under Section 24(5) of the Puducherry Value Added Tax Act, 2007 was tested against the meaning of "assessment" in Section 2(e), and the Court treated assessment as a composite process including notices, summons and enquiry, not only the final assessment order. On that reading, once the assessing authority commenced proceedings within the prescribed period by issuing notices or summons calling for documents, the later completion of assessment was not time-barred merely because the final order came after three years. The summons issued on 07.11.2014 and 04.01.2016 were therefore within time, and the limitation objection failed. en-us Tue, 12 Nov 2019 00:00:00 +0530 Mon, 07 Sep 2020 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388470 Limitation under Section 24(5) of the Puducherry Value Added Tax Act, 2007 was tested against the meaning of "assessment" in Section 2(e), and the Court treated assessment as a composite process including notices, summons and enquiry, not only the final assessment order. On that reading, once the assessing authority commenced proceedings within the prescribed period by issuing notices or summons calling for documents, the later completion of assessment was not time-barred merely because the final order came after three years. The summons issued on 07.11.2014 and 04.01.2016 were therefore within time, and the limitation objection failed. Case-Laws VAT and Sales Tax Tue, 12 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388470