https://www.taxtmi.com/caselaws?id=466856 The Jharkhand High Court held that a reassessment notice under the Jharkhand Value Added Tax Act was barred by the five-year limitation period in section 40(2) and was void ab initio. Applying strict construction of taxing statutes, the Court found no implied exception for fraud, concealment, or misrepresentation, and also relied on the record-retention framework under Rule 38(3) to reject any extension beyond the statutory period. It further held that the writ petition was maintainable because limitation is a jurisdictional issue, so the existence of an alternative departmental remedy did not preclude direct writ challenge. en-us Thu, 19 Dec 2019 00:00:00 +0530 Mon, 23 Feb 2026 19:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466856 The Jharkhand High Court held that a reassessment notice under the Jharkhand Value Added Tax Act was barred by the five-year limitation period in section 40(2) and was void ab initio. Applying strict construction of taxing statutes, the Court found no implied exception for fraud, concealment, or misrepresentation, and also relied on the record-retention framework under Rule 38(3) to reject any extension beyond the statutory period. It further held that the writ petition was maintainable because limitation is a jurisdictional issue, so the existence of an alternative departmental remedy did not preclude direct writ challenge. Case-Laws VAT / Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466856