https://www.taxtmi.com/caselaws?id=152497 Under section 21(2) of the U.P. Sales Tax Act, limitation for ex parte assessment is determined by the date of the assessment order, not by service of notice. The assessment order for the relevant year was passed within four years from the end of the assessment year, so it was within time. Service of notice after that period did not make the assessment time-barred, because the statute does not require notice to be served within the limitation period. Any issue arising from non-service would relate, at most, to natural justice and not to limitation. The annulment of the assessment on limitation grounds was therefore not sustainable. en-us Fri, 31 Mar 1978 00:00:00 +0530 Fri, 05 Jul 2013 16:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152497 Under section 21(2) of the U.P. Sales Tax Act, limitation for ex parte assessment is determined by the date of the assessment order, not by service of notice. The assessment order for the relevant year was passed within four years from the end of the assessment year, so it was within time. Service of notice after that period did not make the assessment time-barred, because the statute does not require notice to be served within the limitation period. Any issue arising from non-service would relate, at most, to natural justice and not to limitation. The annulment of the assessment on limitation grounds was therefore not sustainable. Case-Laws VAT and Sales Tax Fri, 31 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152497