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VAT - Highlights / Catch Notes

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Review of Order after gap of 13 years - delay can be condoned or ...

Case Laws     VAT and Sales Tax

May 30, 2023

Review of Order after gap of 13 years - delay can be condoned or not - There is a period of one year provided as per the Act, 2003 for seeking review of any order passed by the Tribunal. Hence, the time for getting the reassessment order reviewed has already elapsed and the reassessment order has already attained finality. The order of the Tribunal dated 03.10.2012 (Annexure P-4) cannot be reviewed after a gap of 8 years - HC

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