https://www.taxtmi.com/caselaws?id=435640 Revisional proceedings under the repealed Haryana General Sales Tax Act could continue after the Haryana Value Added Tax Act, 2003 only where applications, appeals, revisions or other proceedings were pending when the new Act commenced. A completed assessment did not constitute a pending proceeding, so revisional action under the repealed regime lacked jurisdiction. The assessment for 2002-03 was also governed by the applicable post-VAT limitation framework and was time-barred because it was completed after the prescribed period. Collateral proceedings did not suspend limitation without a stay of the assessment. The adverse assessment and revisional orders were therefore set aside. en-us Tue, 17 Jan 2023 00:00:00 +0530 Fri, 24 Mar 2023 09:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435640 Revisional proceedings under the repealed Haryana General Sales Tax Act could continue after the Haryana Value Added Tax Act, 2003 only where applications, appeals, revisions or other proceedings were pending when the new Act commenced. A completed assessment did not constitute a pending proceeding, so revisional action under the repealed regime lacked jurisdiction. The assessment for 2002-03 was also governed by the applicable post-VAT limitation framework and was time-barred because it was completed after the prescribed period. Collateral proceedings did not suspend limitation without a stay of the assessment. The adverse assessment and revisional orders were therefore set aside. Case-Laws VAT and Sales Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435640