https://www.taxtmi.com/caselaws?id=754294 Limitation under the Telangana VAT Act barred the impugned show cause notices and assessment orders where the prescribed four-year period had already expired, because section 21(7) could be used only when its statutory conditions for exclusion of time were strictly satisfied and could not revive a time-barred proceeding. In the writ relating to assessment year 2014-15, the assessment was also unsustainable because effective notice and a meaningful opportunity of hearing were not afforded, despite part of the period being within time. The proceedings were therefore held unsustainable and the assessment order was set aside on both limitation and natural justice grounds. en-us Fri, 26 Apr 2024 00:00:00 +0530 Fri, 21 Jun 2024 08:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754294 Limitation under the Telangana VAT Act barred the impugned show cause notices and assessment orders where the prescribed four-year period had already expired, because section 21(7) could be used only when its statutory conditions for exclusion of time were strictly satisfied and could not revive a time-barred proceeding. In the writ relating to assessment year 2014-15, the assessment was also unsustainable because effective notice and a meaningful opportunity of hearing were not afforded, despite part of the period being within time. The proceedings were therefore held unsustainable and the assessment order was set aside on both limitation and natural justice grounds. Case-Laws VAT and Sales Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754294