https://www.taxtmi.com/caselaws?id=428054 A completed sales tax assessment cannot be reopened by a notice issued beyond the statutory limitation for escaped turnover. After verification of the accounts and supporting documents, the assessee's original assessment had been finalised, and the later notice sought to recompute turnover, deny the concessional CST benefit, and raise tax with interest. As the five-year limitation under the Puducherry General Sales Tax Act, 1967 had already expired, the notice could not bypass the statutory bar or substitute for a fresh assessment. The proposed criminal consequences also failed because valid determination of escapement within time was a necessary precondition. The notice was quashed as time-barred and unsustainable. en-us Mon, 12 Sep 2022 00:00:00 +0530 Fri, 23 Sep 2022 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428054 A completed sales tax assessment cannot be reopened by a notice issued beyond the statutory limitation for escaped turnover. After verification of the accounts and supporting documents, the assessee's original assessment had been finalised, and the later notice sought to recompute turnover, deny the concessional CST benefit, and raise tax with interest. As the five-year limitation under the Puducherry General Sales Tax Act, 1967 had already expired, the notice could not bypass the statutory bar or substitute for a fresh assessment. The proposed criminal consequences also failed because valid determination of escapement within time was a necessary precondition. The notice was quashed as time-barred and unsustainable. Case-Laws VAT and Sales Tax Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428054