Court Rules Authority Must Assess Validity of Preassessment Notices Under CST Rules; Petitioner Can Object to Limitation Issues.

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....Validity of preassessment notices - Period of limitation as CST Rules - This Court is of the view that whether the notices are barred by limitation or not can be adjudicated by the authority issuing the notice and it is open to the petitioner to submit its objection to the proposal including the plea of limitation. - HC....