https://www.taxtmi.com/caselaws?id=769267 Monthly VAT returns had to be filed by the 20th day of the succeeding month, so the extended six-year limitation for wilful evasion had to be computed separately from each monthly due date. On that basis, the assessment made on 31.03.2021 was time-barred for the earlier months in the disputed period and was unsustainable to that extent. Because the penalty order was entirely founded on the assessment, it also could not survive once the assessment failed for the barred period. The matter was remanded for fresh assessment of the period that remained within limitation after hearing the assessee. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769267 Monthly VAT returns had to be filed by the 20th day of the succeeding month, so the extended six-year limitation for wilful evasion had to be computed separately from each monthly due date. On that basis, the assessment made on 31.03.2021 was time-barred for the earlier months in the disputed period and was unsustainable to that extent. Because the penalty order was entirely founded on the assessment, it also could not survive once the assessment failed for the barred period. The matter was remanded for fresh assessment of the period that remained within limitation after hearing the assessee. Case-Laws VAT / Sales Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769267