https://www.taxtmi.com/forum/issue?id=118698 The issue is whether the statutory five-year limitation that applies to certain subsections of the Himachal Pradesh VAT assessment provisions also governs notices issued under subsection (3). The statute expressly provides a five-year limit for other specified subsections, but it is unclear from the text whether subsection (3) is similarly time barred. Practically, the response is to seek advice from a specialist practitioner experienced in Himachal Pradesh VAT to clarify whether subsection (3) can be used to scrutinise earlier returns beyond the five year period. en-us Thu, 17 Aug 2023 12:33:37 +0530 Thu, 23 Jan 2025 14:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118698 The issue is whether the statutory five-year limitation that applies to certain subsections of the Himachal Pradesh VAT assessment provisions also governs notices issued under subsection (3). The statute expressly provides a five-year limit for other specified subsections, but it is unclear from the text whether subsection (3) is similarly time barred. Practically, the response is to seek advice from a specialist practitioner experienced in Himachal Pradesh VAT to clarify whether subsection (3) can be used to scrutinise earlier returns beyond the five year period. Discussion-Forum VAT / Sales Tax Thu, 17 Aug 2023 12:33:37 +0530 https://www.taxtmi.com/forum/issue?id=118698