https://www.taxtmi.com/caselaws?id=164633 Sanction under section 21(2) of the U.P. Trade Tax Act, 1948 must reflect consideration of the assessee's reply and real application of mind; a mechanical approval granted merely in the interest of Revenue is unsustainable, and such non-speaking orders were set aside. Where proceedings are quashed in writ jurisdiction, limitation does not automatically bar fresh action on remand, although the authority must proceed within a reasonable time. The impugned sanction orders were annulled and the matter was remitted for fresh decision after due consideration of the reply, while the limitation objection was rejected as an absolute bar to further proceedings. en-us Tue, 16 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164633 Sanction under section 21(2) of the U.P. Trade Tax Act, 1948 must reflect consideration of the assessee's reply and real application of mind; a mechanical approval granted merely in the interest of Revenue is unsustainable, and such non-speaking orders were set aside. Where proceedings are quashed in writ jurisdiction, limitation does not automatically bar fresh action on remand, although the authority must proceed within a reasonable time. The impugned sanction orders were annulled and the matter was remitted for fresh decision after due consideration of the reply, while the limitation objection was rejected as an absolute bar to further proceedings. Case-Laws VAT and Sales Tax Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164633