Section 11G: Limitation for assessment

11G. Limitation for assessment.— (1) The show cause notice under sections 11D to 11F shall be issued within five years, from the end of the financial year in which the relevant date falls. (2) An order under sections 11D, 11E and 11F shall be made within one hundred and 303[eighty days] of issuance of show cause notice or within such extended period as the Commissioner may, for reasons to be recorded, in writing specify, provided that such extended period shall in no case exceed from ninety days: Provided that any period during which the proceedings are adjourned on account of a stay order or Alternative Dispute Resolution proceedings or the time taken through adjournment by the registered person not exceeding sixty days shall be excluded from the computation of the period specified in this sub-section. (3) For the purpose of sections 11D, 11E and 11F, the words “relevant date” means— (a) the time of payment of sales tax or charge as provided under section 6; (b) the time of payment for goods or services on which sales tax was to be withheld under sub-section (7) of section 3; and (c) in a case where sales tax or charge has been erroneously refunded, the date of its refund.]

Effective date: 1990-11-01

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