https://www.taxtmi.com/article/detailed?id=9107 Section 84A retroactively excluded the period between tribunal and higher court decisions for computing limitation, enabling revival of time-barred revision proceedings; the court held the amendment beyond State legislative competence and manifestly arbitrary, concluding it did not validly operate as a retrospective validation of assessments or collection contrary to constitutional protections. en-us Wed, 22 Apr 2020 09:40:29 +0530 Wed, 22 Apr 2020 09:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9107 Section 84A retroactively excluded the period between tribunal and higher court decisions for computing limitation, enabling revival of time-barred revision proceedings; the court held the amendment beyond State legislative competence and manifestly arbitrary, concluding it did not validly operate as a retrospective validation of assessments or collection contrary to constitutional protections. Articles Goods and Services Tax - GST Wed, 22 Apr 2020 09:40:29 +0530 https://www.taxtmi.com/article/detailed?id=9107