https://www.taxtmi.com/caselaws?id=417945 Under the KVAT reassessment framework, the extended limitation period could be invoked only after a valid, separate order under the enabling provision, and not through a composite notice and reassessment order under Sections 79 and 39(1). Because no reasonable opportunity to file objections was afforded, the notices and consequential demand orders were held unsustainable for breach of natural justice and were quashed. The matter was remitted for fresh consideration after objections, documents and personal hearing. en-us Wed, 01 Dec 2021 00:00:00 +0530 Sat, 05 Feb 2022 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417945 Under the KVAT reassessment framework, the extended limitation period could be invoked only after a valid, separate order under the enabling provision, and not through a composite notice and reassessment order under Sections 79 and 39(1). Because no reasonable opportunity to file objections was afforded, the notices and consequential demand orders were held unsustainable for breach of natural justice and were quashed. The matter was remitted for fresh consideration after objections, documents and personal hearing. Case-Laws VAT and Sales Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417945