https://www.taxtmi.com/caselaws?id=444266 The Court declared the extension of the assessment period for Value Added Tax (VAT) to six years under Act 26 of 2017 as unconstitutional. The Notice of Assessment dated 21.06.2023, which sought to assess the petitioner for a period beyond the four-year limitation, was invalidated. Following the precedent established in a previous case, the Court set aside the impugned notice and allowed the Writ Petition without costs, resulting in the closure of related miscellaneous petitions. 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 The Court declared the extension of the assessment period for Value Added Tax (VAT) to six years under Act 26 of 2017 as unconstitutional. The Notice of Assessment dated 21.06.2023, which sought to assess the petitioner for a period beyond the four-year limitation, was invalidated. Following the precedent established in a previous case, the Court set aside the impugned notice and allowed the Writ Petition without costs, resulting in the closure of related miscellaneous petitions. Case-Laws VAT and Sales Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444266