https://www.taxtmi.com/caselaws?id=289204 A notice issued under the assessment provision was barred by limitation because the extended six-year period had expired before issuance. Allegations of fraud did not save the notice, as it was not issued under the separate provision governing reassessment or amendment in cases of fraud, wilful neglect, misrepresentation, or escaped turnover. A departmental memorandum could not override the statute, and supervisory or revisional powers could not cure a time-barred notice. The availability of an alternative remedy also did not preclude interference where the action was without jurisdiction. The notice was therefore set aside as unsustainable. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 20 Jul 2020 14:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289204 A notice issued under the assessment provision was barred by limitation because the extended six-year period had expired before issuance. Allegations of fraud did not save the notice, as it was not issued under the separate provision governing reassessment or amendment in cases of fraud, wilful neglect, misrepresentation, or escaped turnover. A departmental memorandum could not override the statute, and supervisory or revisional powers could not cure a time-barred notice. The availability of an alternative remedy also did not preclude interference where the action was without jurisdiction. The notice was therefore set aside as unsustainable. Case-Laws VAT and Sales Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289204