Validity of assessment order - Limitation prescribed under ...

Section 39: Assessment Order Must Be Completed, Not Just Initiated, Within Prescribed Timeframe for Validity.

July 28, 2014

Case Laws VAT and Sales Tax HC

Validity of assessment order - Limitation prescribed under section 39 is as to the “making“ of the assessment and not to “initiation“ thereof. The observation of the revisional authority that “made“ did not mean “completed“ or “signed“ can not be accepted. - HC

View Source

← Previous Next →

Validity of assessment order - Limitation prescribed under ...

Section 39: Assessment Order Must Be Completed, Not Just Initiated, Within Prescribed Timeframe for Validity.

July 28, 2014

Case Laws VAT and Sales Tax HC

You may also like:

This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

Commercial expediency - whether the amount paid by the assessee in terms of the decree passed by the Bombay High Court falls within the words 'commercial...

The Commissioner, on the recommendations of the Council, has extended the due date for filing FORM GSTR-3B for the month of October 2024 till 11th December 2024 for...

Seeking approval to modify / amend FORM GSTR-1 - The proviso ought not to defeat the intention of the legislature as borne out on a bare reading of subsection (3) of...

Reassessment under Section 43 of the OVAT Act - absence of completion of assessment under Sections 39, 40, 42 or 44 of the OVAT Act - The picture that emerges is that if...

HC affirmed that blocking under Rule 86A of Orissa GST Rules serves as revenue security by preventing utilization of future ITC through negative balance insertion in...

Section 9 is being amended to exclude Extra Neutral Alcohol used in alcoholic liquor manufacture from central tax. Section 10(5) is amended to refer to new section 74A....

Exemption u/s 3F of CST - The State legislature cannot by law, treat sales outside the State and sales in the course of import as 'sales' within the State by...

Smuggling - Absolute confiscation of the seized gold of foreign marking - Since the conditions for import of gold as per the notification issued by DGFT and the...

This case pertains to the precedence and priority of consideration between an application filed u/s 54(C) and Section 7 of the Insolvency and Bankruptcy Code (IBC)...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

Validity of reassessment order - Even though, Tribunal may have referred to amended provisions of the Act, however, it is trite law that mere mention of a wrong...

Registration certificate cancelled - Without invoking the provisions under Section 39(14) as well as 39(15) of the Tamilnadu Value Added Tax Act, 2006, the Registration...

Classification of goods - PP Non-Woven Bags - the goods/articles covered under Chapter 39 cannot be classified under any of the Chapters falling under Section XI....

Quick Updates: