https://www.taxtmi.com/caselaws?id=289753 The HC determined that the assessment orders were issued without jurisdiction due to an invalid extension of the limitation period under the OVAT Act. The extension request was made after the original period had expired, contrary to the principles established in State of Punjab v. Shreyans Indus Ltd. Consequently, the writ petitions were allowed, and the assessment orders were quashed. The court did not address other contentions, as the petitioners prevailed on the primary issue of limitation. en-us Wed, 10 Apr 2019 00:00:00 +0530 Thu, 14 Nov 2024 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289753 The HC determined that the assessment orders were issued without jurisdiction due to an invalid extension of the limitation period under the OVAT Act. The extension request was made after the original period had expired, contrary to the principles established in State of Punjab v. Shreyans Indus Ltd. Consequently, the writ petitions were allowed, and the assessment orders were quashed. The court did not address other contentions, as the petitioners prevailed on the primary issue of limitation. Case-Laws VAT / Sales Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289753