https://www.taxtmi.com/caselaws?id=764866 An assessment under the Kerala General Sales Tax Act had to be completed within four years from the end of the assessment year, and any extension under Section 17(7) was effective only if the assessee was informed before the original limitation period expired. Because the extension order was not communicated within time, the statutory condition for enlarging the assessment period was not met. The assessment completed after expiry of the four-year period was therefore barred by limitation and could not be sustained. en-us Tue, 14 Jan 2025 00:00:00 +0530 Tue, 21 Jan 2025 09:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764866 An assessment under the Kerala General Sales Tax Act had to be completed within four years from the end of the assessment year, and any extension under Section 17(7) was effective only if the assessee was informed before the original limitation period expired. Because the extension order was not communicated within time, the statutory condition for enlarging the assessment period was not met. The assessment completed after expiry of the four-year period was therefore barred by limitation and could not be sustained. Case-Laws VAT / Sales Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764866