Section 23(7) in The Maharashtra Value Added Tax Act, 2002
(7)Where a fresh assessment has to be made under this section to give effect to any finding or direction contained in any order made under this Act including an order made by the Tribunal or the High Court or the Supreme Court, then, notwithstanding anything contained in this section, [such assessment shall be made within a period of [twenty-four months] [Substituted 'such assessment shall be made within a period of thirty-six months from the date of communication of such finding or, direction contained in the order, as the case may be, to the Commissioner' by Maharashtra Act No. 31 of 2017, dated 15.4.2017.], if the said order is made by the appellate authority in first appeal and in any other case, within a period of thirty-six months from the date of communication of such finding or direction contained in the said order to the assessing authority or, as the case may be, to the Commissioner]:Provided that, if a certified copy of the said order is supplied by [the dealer concerned to the assessing authority or, as the case may be, to the Commissioner earlier than the said date of communication, then the said period of [twenty-four months] [Substituted 'the dealer concerned earlier than the said date of communication, then the period of thirty six months' by Maharashtra Act No. 31 of 2017, dated 15.4.2017.] or, as the case may be, of thirty-six months] shall be counted from the date of the said supply.
