https://www.taxtmi.com/caselaws?id=161832 The Court dismissed the writ petition challenging an assessment order for being out of the limitation period, as the order was deemed served via registered post. The petitioner's argument that the limitation period should start from the certified copy issuance was rebutted by the Postal Department's delivery confirmation. The Court upheld the Tribunal's findings, emphasizing the lack of jurisdiction to alter factual conclusions in a writ jurisdiction. Additionally, the Court clarified that the appellate authority cannot condone delays exceeding 30 days, ultimately dismissing the petition for lack of merit in challenging the assessment order and failure to exhaust statutory remedies under article 226 of the Constitution. en-us Thu, 01 Apr 2004 00:00:00 +0530 Fri, 07 Feb 2014 17:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161832 The Court dismissed the writ petition challenging an assessment order for being out of the limitation period, as the order was deemed served via registered post. The petitioner's argument that the limitation period should start from the certified copy issuance was rebutted by the Postal Department's delivery confirmation. The Court upheld the Tribunal's findings, emphasizing the lack of jurisdiction to alter factual conclusions in a writ jurisdiction. Additionally, the Court clarified that the appellate authority cannot condone delays exceeding 30 days, ultimately dismissing the petition for lack of merit in challenging the assessment order and failure to exhaust statutory remedies under article 226 of the Constitution. Case-Laws VAT and Sales Tax Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161832