https://www.taxtmi.com/caselaws?id=770109 A general extension of limitation granted during the pandemic did not enlarge the statutory time available to sales tax assessing authorities to complete assessments. Under Rule 14A(5A), a deemed assessment arises if no assessment is made within four years from the return due date, so the assessment power had to be exercised within that period. On the facts, the assessments for 2014-2015 and 2016-2017 were time-barred, while the 2015-2016 assessment was partly barred, with only March 2016 left open for fresh assessment. The HC accordingly set aside the barred assessments and preserved a limited remand for the surviving period. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770109 A general extension of limitation granted during the pandemic did not enlarge the statutory time available to sales tax assessing authorities to complete assessments. Under Rule 14A(5A), a deemed assessment arises if no assessment is made within four years from the return due date, so the assessment power had to be exercised within that period. On the facts, the assessments for 2014-2015 and 2016-2017 were time-barred, while the 2015-2016 assessment was partly barred, with only March 2016 left open for fresh assessment. The HC accordingly set aside the barred assessments and preserved a limited remand for the surviving period. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770109