https://www.taxtmi.com/caselaws?id=401674 Writ jurisdiction under Article 226 should not be used to bypass the statutory appeal limitation under the Tamil Nadu General Sales Tax Act, 1959; where the maximum period for filing and condonation has expired and no appeal was pursued, the writ petitions are not maintainable. Reassessment is not rendered without jurisdiction merely because the final order was passed after five years if the reassessment proceedings were initiated within the prescribed period, especially where delay in completion resulted from interim orders and related litigation. The commentary also notes that works-contract levy issues had already been settled by binding precedent after the relevant statutory amendments. The reassessment challenge therefore fails on both maintainability and limitation. en-us Mon, 30 Nov 2020 00:00:00 +0530 Tue, 05 Nov 2024 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401674 Writ jurisdiction under Article 226 should not be used to bypass the statutory appeal limitation under the Tamil Nadu General Sales Tax Act, 1959; where the maximum period for filing and condonation has expired and no appeal was pursued, the writ petitions are not maintainable. Reassessment is not rendered without jurisdiction merely because the final order was passed after five years if the reassessment proceedings were initiated within the prescribed period, especially where delay in completion resulted from interim orders and related litigation. The commentary also notes that works-contract levy issues had already been settled by binding precedent after the relevant statutory amendments. The reassessment challenge therefore fails on both maintainability and limitation. Case-Laws VAT / Sales Tax Mon, 30 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401674