https://www.taxtmi.com/caselaws?id=465901 Non-compliance with natural justice was alleged where an assessment notice was issued and assessment completed without affording an effective opportunity to reply. The KVAT Act amendment extended the limitation for re-opening assessments from five to six years; re-openings are permissible if the notice falls within the six-year period as it stood at the time of issuance. The earlier writ allowance based on a five-year limitation was found erroneous where the notice (dated within six years for AY 2013-14) was timely; the impugned judgment was set aside and the appeal allowed. en-us Fri, 22 Nov 2024 00:00:00 +0530 Tue, 10 Feb 2026 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465901 Non-compliance with natural justice was alleged where an assessment notice was issued and assessment completed without affording an effective opportunity to reply. The KVAT Act amendment extended the limitation for re-opening assessments from five to six years; re-openings are permissible if the notice falls within the six-year period as it stood at the time of issuance. The earlier writ allowance based on a five-year limitation was found erroneous where the notice (dated within six years for AY 2013-14) was timely; the impugned judgment was set aside and the appeal allowed. Case-Laws VAT / Sales Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465901