No assessment after prescribed statutory period if Commissioner failed to record reasons to believe

CST & VAT : Delhi VAT - Where for period 1-4-2009 to 31-3-2010 Commissioner passed default assessment order on 9-7-2014 and assessee contended that said order was time barred, since proviso to section 34(1) had not been invoked by Commissioner and reason to believe had not been recorded in writing, default assessment order was time barred