State Of Punjab & Ors vs Bhatinda District Coop. Milk P. Union ...

The Supreme Court addressed the reasonable period for reopening an assessment order under the Punjab General Sales Tax Act, specifically interpreting Section 11(3) and Section 21(1). The Court held that the three-year limitation period for completing assessments is applicable, but the Assessing Authority may act within five years if the dealer failed to apply for registration, as per Section 11(6). The Court upheld the High Court's decision to allow the writ petition against the notice issued by the Revisional Authority, emphasizing the need for adherence to statutory timelines.