https://www.taxtmi.com/caselaws?id=164407 The limitation period for rectification under section 37 of the Assam General Sales Tax Act, 1993 binds the authority making the original rectification order, but it does not prevent an appellate or revisional authority from remanding an unlawful order for fresh consideration where the original order was passed within time. A remand after expiry of the rectification period is not treated as an impermissible extension of limitation when the earlier order is vitiated by breach of natural justice or defective procedure, including ineffective service of notice. The remand was therefore valid, the limitation point failed, and the rectification proceedings were sustained. en-us Thu, 22 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164407 The limitation period for rectification under section 37 of the Assam General Sales Tax Act, 1993 binds the authority making the original rectification order, but it does not prevent an appellate or revisional authority from remanding an unlawful order for fresh consideration where the original order was passed within time. A remand after expiry of the rectification period is not treated as an impermissible extension of limitation when the earlier order is vitiated by breach of natural justice or defective procedure, including ineffective service of notice. The remand was therefore valid, the limitation point failed, and the rectification proceedings were sustained. Case-Laws VAT and Sales Tax Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164407