https://www.taxtmi.com/caselaws?id=154343 Tax recovery cannot be sustained where the rectification assessment has been finally annulled and no subsisting assessment order remains in force for the relevant period. The validating amendment could not, by itself, support recovery once the underlying rectification order had ceased to have legal effect. On that basis, the assessee had no liability for the assessment year in question, and amounts already paid for that year became refundable. The impugned recovery therefore had no legal foundation, with consequential refund relief following. en-us Thu, 05 Jan 1984 00:00:00 +0530 Sat, 17 Aug 2013 15:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154343 Tax recovery cannot be sustained where the rectification assessment has been finally annulled and no subsisting assessment order remains in force for the relevant period. The validating amendment could not, by itself, support recovery once the underlying rectification order had ceased to have legal effect. On that basis, the assessee had no liability for the assessment year in question, and amounts already paid for that year became refundable. The impugned recovery therefore had no legal foundation, with consequential refund relief following. Case-Laws VAT and Sales Tax Thu, 05 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154343