2015 (5) TMI 1018 - SCH - VAT and Sales Tax

Period of limitation - Punjab VAT - Invokation of extended period of three years for assessment provided by Section 29(4) of the Act - Apex Court dismissed the Revenue appeal against the decision of HC 2015 (8) TMI 823 - HIGH COURT OF PUNJAB AND HARYANA wherein it was held that Service of individual notice was sine qua non for invoking power and admitted absence of any such individual notice renders assessment orders illegal and void.

Summary

Supreme Court judgment in 2015 (5) TMI 1018 - SC Order by Mr. Justice Arun Mishra. Delay condoned, appeal dismissed. Appellant represented by Mr. Rakesh Khanna and Jagjit Singh Chhabra.