2026 (6) TMI 760

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...., VAT & Sales Tax<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : A Sarveswar Rao Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R RAGHUNANDAN RAO: As all the three writ petitions have been filed by the same petitioner and relates to the same issue, they are being disposed of, by way of thi....

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....eriod is to be taken on a month-wise basis. Accordingly, the assessment for the year 2015-2016, at the latest, has to be completed by 31.03.2020, however, it had been completed on 04.01.2021 and the entire assessment year is beyond limitation. 6. As far as the assessment for the period 2016-2017 is concerned, the limitation for completing the assessment for the period April, 2016 to February, 2....

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...., was passed to obviate the difficulties faced by the Lawyers and litigants, who had filed the cases in respective Courts and Tribunal and the same would not be available to an adjudicating authority. Following the said judgment, this Court by an order, dated 21.04.2025, in W.P.No.12529 of 2024, in the case of Punjab Carbonic (P) Limited vs. The Commercial Tax Officer & Ors., had held that such ex....