https://www.taxtmi.com/caselaws?id=127415 For limitation under the Sales Tax Act, an order is treated as passed only when it is effectively communicated or otherwise made known to the affected party so the party has a real opportunity to act; a mere office signature without notice is insufficient where it would defeat the statutory remedy. The discussion also notes that section 12(2) of the Limitation Act does not directly apply to a reference application, but limitation must still be construed fairly with the local law. The text further identifies questions of law arising from cancellation of a registration certificate, including the authority's power to review and the legality of the cancellation, as matters warranting a stated case. en-us Wed, 14 Apr 1954 00:00:00 +0530 Fri, 08 Mar 2013 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127415 For limitation under the Sales Tax Act, an order is treated as passed only when it is effectively communicated or otherwise made known to the affected party so the party has a real opportunity to act; a mere office signature without notice is insufficient where it would defeat the statutory remedy. The discussion also notes that section 12(2) of the Limitation Act does not directly apply to a reference application, but limitation must still be construed fairly with the local law. The text further identifies questions of law arising from cancellation of a registration certificate, including the authority's power to review and the legality of the cancellation, as matters warranting a stated case. Case-Laws VAT and Sales Tax Wed, 14 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127415