https://www.taxtmi.com/caselaws?id=756300 Section 28A of the Haryana General Sales Tax Act, 1973, which inserted a non-obstante clause and dispensed with further procedural safeguards for best judgment assessment, did not abrogate the five-year limitation in Section 28(4) for initiating such proceedings. The amendment removed the need for a second notice, disclosure of the basis of the assessment, and similar procedural steps, but it did not override the statutory time limit for proceeding after default. The Assessing Authority therefore remained bound to act within five years, and the interpretation favoured the assessee. en-us Fri, 26 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756300 Section 28A of the Haryana General Sales Tax Act, 1973, which inserted a non-obstante clause and dispensed with further procedural safeguards for best judgment assessment, did not abrogate the five-year limitation in Section 28(4) for initiating such proceedings. The amendment removed the need for a second notice, disclosure of the basis of the assessment, and similar procedural steps, but it did not override the statutory time limit for proceeding after default. The Assessing Authority therefore remained bound to act within five years, and the interpretation favoured the assessee. Case-Laws VAT and Sales Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756300