https://www.taxtmi.com/caselaws?id=796025 Escaped assessment based on an audit objection must follow the procedure and safeguards, including the limitation period, prescribed for reassessment under Section 25(1). The five-year period runs from the last date of the year to which the assessment relates; an audit objection received or acted upon after that period cannot support lawful reassessment. Accordingly, a notice concerning 2009-10 returns issued in December 2020 was time-barred and was quashed. en-us Fri, 19 Jun 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796025 Escaped assessment based on an audit objection must follow the procedure and safeguards, including the limitation period, prescribed for reassessment under Section 25(1). The five-year period runs from the last date of the year to which the assessment relates; an audit objection received or acted upon after that period cannot support lawful reassessment. Accordingly, a notice concerning 2009-10 returns issued in December 2020 was time-barred and was quashed. Case-Laws GST Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796025