https://www.taxtmi.com/caselaws?id=164550 For limitation under the Tamil Nadu General Sales Tax Act, 1959, the appeal period begins only on proper service of the assessment order. Service by tendering the order under rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 requires an endorsement by the serving officer as proof of service; an acknowledgment lacking the recipient's name or designation, the assessee's seal, and any such endorsement was insufficient. On that basis, the rejection of the appeal as time-barred was unsustainable, the assessment order was treated as served on 18 November 2004, the delay was condoned, and the appeal was directed to be heard on merits. en-us Wed, 30 Sep 2009 00:00:00 +0530 Fri, 31 Oct 2014 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164550 For limitation under the Tamil Nadu General Sales Tax Act, 1959, the appeal period begins only on proper service of the assessment order. Service by tendering the order under rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 requires an endorsement by the serving officer as proof of service; an acknowledgment lacking the recipient's name or designation, the assessee's seal, and any such endorsement was insufficient. On that basis, the rejection of the appeal as time-barred was unsustainable, the assessment order was treated as served on 18 November 2004, the delay was condoned, and the appeal was directed to be heard on merits. Case-Laws VAT and Sales Tax Wed, 30 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164550