https://www.taxtmi.com/caselaws?id=461336 Section 29(7) of the Punjab VAT Act, 2005 allows amendment of an assessment within three years from the original assessment order, subject to prior approval of the Commissioner. In computing that limitation, the COVID-19 period from 15.03.2020 to 28.02.2022 was excluded in line with the Supreme Court's directions for judicial and quasi-judicial proceedings. On that basis, the reassessment was treated as timely and the objection that it was time-barred was rejected. en-us Thu, 16 May 2024 00:00:00 +0530 Sat, 29 Mar 2025 17:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461336 Section 29(7) of the Punjab VAT Act, 2005 allows amendment of an assessment within three years from the original assessment order, subject to prior approval of the Commissioner. In computing that limitation, the COVID-19 period from 15.03.2020 to 28.02.2022 was excluded in line with the Supreme Court's directions for judicial and quasi-judicial proceedings. On that basis, the reassessment was treated as timely and the objection that it was time-barred was rejected. Case-Laws VAT / Sales Tax Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461336