https://www.taxtmi.com/caselaws?id=150750 Limitation for an appeal against an assessment begins only when the assessee is served with the assessment order recording reasons, not merely with the demand notice. Under the amended Karnataka Sales Tax Rules, the assessing authority must briefly record reasons in writing and furnish a copy of the order where the assessed turnover differs from the return, because meaningful challenge is possible only after notice of the reasons for assessment. On that basis, appeals filed after service of the assessment orders were not time-barred, and the rejection of the appeals on limitation grounds was set aside for reconsideration on merits. en-us Tue, 16 Jul 1974 00:00:00 +0530 Wed, 22 May 2013 12:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150750 Limitation for an appeal against an assessment begins only when the assessee is served with the assessment order recording reasons, not merely with the demand notice. Under the amended Karnataka Sales Tax Rules, the assessing authority must briefly record reasons in writing and furnish a copy of the order where the assessed turnover differs from the return, because meaningful challenge is possible only after notice of the reasons for assessment. On that basis, appeals filed after service of the assessment orders were not time-barred, and the rejection of the appeals on limitation grounds was set aside for reconsideration on merits. Case-Laws VAT and Sales Tax Tue, 16 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150750