https://www.taxtmi.com/caselaws?id=241928 Backdating allegations against reassessment permission and the consequential notice under trade tax law were rejected where the court found the competent authority had granted permission on 15 March 2013, the order was dispatched the same day, and the notice under Section 21(2) was actually sent on 18 March 2013 after the assessee had participated in the proceedings. The incorrect dispatch entry was treated as a clerical mistake, supported by disciplinary action against the dispatch clerk. The court held that dispatch of notice is a ministerial act and does not invalidate a duly passed order within limitation. The reassessment challenge therefore failed. en-us Wed, 23 Oct 2013 00:00:00 +0530 Fri, 03 Jan 2014 19:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241928 Backdating allegations against reassessment permission and the consequential notice under trade tax law were rejected where the court found the competent authority had granted permission on 15 March 2013, the order was dispatched the same day, and the notice under Section 21(2) was actually sent on 18 March 2013 after the assessee had participated in the proceedings. The incorrect dispatch entry was treated as a clerical mistake, supported by disciplinary action against the dispatch clerk. The court held that dispatch of notice is a ministerial act and does not invalidate a duly passed order within limitation. The reassessment challenge therefore failed. Case-Laws VAT and Sales Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241928