https://www.taxtmi.com/caselaws?id=444266 An assessment notice issued after expiry of the normal four-year limitation for the relevant VAT period could not be sustained by relying on the six-year extension introduced by the Telangana Value Added Tax (Second Amendment) Act, 2017, because that amendment had already been declared unconstitutional for want of legislative competence. With the statutory foundation removed, the extended limitation could not revive or validate a time-barred notice. The VAT assessment notice was therefore held invalid and quashed as barred by limitation. en-us Mon, 03 Jul 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444266 An assessment notice issued after expiry of the normal four-year limitation for the relevant VAT period could not be sustained by relying on the six-year extension introduced by the Telangana Value Added Tax (Second Amendment) Act, 2017, because that amendment had already been declared unconstitutional for want of legislative competence. With the statutory foundation removed, the extended limitation could not revive or validate a time-barred notice. The VAT assessment notice was therefore held invalid and quashed as barred by limitation. Case-Laws VAT and Sales Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444266