https://www.taxtmi.com/caselaws?id=394231 The court held that the limitation period for initiating proceedings under the Rajasthan Value Added Tax Act, 2003 would start after the assessing authority determined tax evasion, not from the issuance of notices for record procurement. Notices issued post-survey were deemed valid for providing a defense opportunity, with non-compliance risking penalties. The court clarified that earlier notices were not under Section 25(1) of the VAT Act but for assessment record collection. As the judgment and notices were found legally sound, the appeal was dismissed for lack of merit, with no costs awarded. en-us Thu, 22 Aug 2019 00:00:00 +0530 Mon, 06 Apr 2020 10:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394231 The court held that the limitation period for initiating proceedings under the Rajasthan Value Added Tax Act, 2003 would start after the assessing authority determined tax evasion, not from the issuance of notices for record procurement. Notices issued post-survey were deemed valid for providing a defense opportunity, with non-compliance risking penalties. The court clarified that earlier notices were not under Section 25(1) of the VAT Act but for assessment record collection. As the judgment and notices were found legally sound, the appeal was dismissed for lack of merit, with no costs awarded. Case-Laws VAT and Sales Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394231