2018 (1) TMI 1492

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..... was issued on 27.03.2013. Thus, the impugned revision of assessment exercising power under Section 16(1) of the TNGST Act is barred by limitation. Petition allowed. - W. P. No. 34421 of 2013 And MP. No. 1 of 2013 - - - Dated:- 8-1-2018 - MR T. S. SIVAGNANAM, J. For The Petitioner : Mr. C. Baktha Siromoni For The Respondent : M/s. Dhana Madhri And Gov .....

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..... as it is a legal issue. Section 16 of the TNGST Act deals with assessment of escaped turnover as the said provision stood during the relevant time i.e. 2005-2006. A revision of assessment may be made subject to the provisions of sub-Section (2) of Section 16 of the TNGST Act, any time within a period of five years from the date of order of the final assessment by the Assessing Authority. In the i .....

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