https://www.taxtmi.com/article/detailed?id=13523 Challenges over historic Entry Tax focus on whether states can assess and recover taxes after subsumption under GST and repeal, given transitional provisions and statutory limitation periods. Assessments and reassessments must comply with original limitation timelines; prolonged delay typically bars recovery. The State's December Removal of Difficulty Order prescribing registration, assessment and payment procedures is criticised as exceeding limited extension powers by creating substantive obligations inconsistent with the repeal and GST framework, prompting reliance on factual defence in assessments, appellate remedies, or writ challenges. en-us Tue, 11 Feb 2025 13:08:47 +0530 Tue, 11 Feb 2025 13:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13523 Challenges over historic Entry Tax focus on whether states can assess and recover taxes after subsumption under GST and repeal, given transitional provisions and statutory limitation periods. Assessments and reassessments must comply with original limitation timelines; prolonged delay typically bars recovery. The State's December Removal of Difficulty Order prescribing registration, assessment and payment procedures is criticised as exceeding limited extension powers by creating substantive obligations inconsistent with the repeal and GST framework, prompting reliance on factual defence in assessments, appellate remedies, or writ challenges. Articles Value Added Tax - VAT and CST Tue, 11 Feb 2025 13:08:47 +0530 https://www.taxtmi.com/article/detailed?id=13523