https://www.taxtmi.com/caselaws?id=402472 Reassessment under the Tamil Nadu General Sales Tax Act was held barred by limitation because the revision notice was issued beyond the five-year period prescribed for escaped turnover assessments from the date of the final assessment order. The challenge was treated as jurisdictional, so the availability of a statutory appeal did not prevent writ relief. The impugned revision assessment order was set aside on limitation grounds, and the alternate-remedy objection was rejected. en-us Wed, 16 Dec 2020 00:00:00 +0530 Mon, 04 Jan 2021 09:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402472 Reassessment under the Tamil Nadu General Sales Tax Act was held barred by limitation because the revision notice was issued beyond the five-year period prescribed for escaped turnover assessments from the date of the final assessment order. The challenge was treated as jurisdictional, so the availability of a statutory appeal did not prevent writ relief. The impugned revision assessment order was set aside on limitation grounds, and the alternate-remedy objection was rejected. Case-Laws VAT and Sales Tax Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402472