M/S. GUPTA v. THE PUNJAB
Supreme Court of IndiaCRL.A. NO. 004033-004033 - 2025Bench: Justice B.V. Nagarathna, Justice Satish Chandra Sharma
The constitutional validity of the amendment to Section 29 of the Punjab Value Added Tax Act, 2005, extending the assessment time limit from 3 years to 6 years, was upheld as reasonable and within legislative power, addressing practical issues for the tax department.