https://www.taxtmi.com/caselaws?id=161561 A challenge to a demand notice and the resulting assessment proceedings could not be rejected solely on limitation where the legality of the notice went to the foundation of the demand. The Tribunal was required to examine the validity of the notice and the consequential assessment issues on the materials produced by the assessee. The matter was remitted for fresh consideration of those questions, and the certificate proceeding was directed to remain stayed pending disposal of the revisional application. The order under challenge was set aside to the extent necessary so the dispute could be adjudicated on the merits of the foundational notice and its consequences. en-us Mon, 04 Aug 2003 00:00:00 +0530 Fri, 31 Jan 2014 17:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161561 A challenge to a demand notice and the resulting assessment proceedings could not be rejected solely on limitation where the legality of the notice went to the foundation of the demand. The Tribunal was required to examine the validity of the notice and the consequential assessment issues on the materials produced by the assessee. The matter was remitted for fresh consideration of those questions, and the certificate proceeding was directed to remain stayed pending disposal of the revisional application. The order under challenge was set aside to the extent necessary so the dispute could be adjudicated on the merits of the foundational notice and its consequences. Case-Laws VAT and Sales Tax Mon, 04 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161561