https://www.taxtmi.com/caselaws?id=298788 Amendments enlarging the limitation for assessment and reassessment under the Karnataka Value Added Tax Act, 2003 were considered in relation to whether already time-barred tax periods could be revived. The court noted that the same constitutional and statutory challenge had been finally decided by a Coordinate Bench in earlier proceedings, and therefore declined to reopen the identical issue. Applying that prior ruling, it refused to grant relief against the reassessment order for 2006-07 and dismissed the petitions to the extent they sought to invalidate the amendments or the reassessment. en-us Wed, 29 Aug 2018 00:00:00 +0530 Sat, 20 Nov 2021 09:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298788 Amendments enlarging the limitation for assessment and reassessment under the Karnataka Value Added Tax Act, 2003 were considered in relation to whether already time-barred tax periods could be revived. The court noted that the same constitutional and statutory challenge had been finally decided by a Coordinate Bench in earlier proceedings, and therefore declined to reopen the identical issue. Applying that prior ruling, it refused to grant relief against the reassessment order for 2006-07 and dismissed the petitions to the extent they sought to invalidate the amendments or the reassessment. Case-Laws VAT and Sales Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298788