Revision of assessment after 5 years - period of limitation - ...
Assessment Revision Under HVAT Sections 40, 28, 31 Must Conclude Within 5 Years of Original Order.
August 8, 2016
Case Laws VAT and Sales Tax HC
Revision of assessment after 5 years - period of limitation - section 40 r.w.s. 28 & 31 of HVAT - Revision proceedings must conclude within 5 years from the date of order. - It is not merely initiation of proceedings for revision. - HC
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