https://www.taxtmi.com/caselaws?id=164963 Sanction under section 21(2) of the U.P. Trade Tax Act, 1948 was invalid because the approving authority did not consider the assessee's reply or record reasons, making the exercise mechanical and non-speaking; the approval was therefore quashed. The Court also held that once the order is set aside in writ jurisdiction, the limitation applicable to the original proceeding does not automatically bar fresh action, though the authority must proceed within a reasonable time; the plea of limitation was rejected and fresh consideration was permitted. en-us Thu, 18 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164963 Sanction under section 21(2) of the U.P. Trade Tax Act, 1948 was invalid because the approving authority did not consider the assessee's reply or record reasons, making the exercise mechanical and non-speaking; the approval was therefore quashed. The Court also held that once the order is set aside in writ jurisdiction, the limitation applicable to the original proceeding does not automatically bar fresh action, though the authority must proceed within a reasonable time; the plea of limitation was rejected and fresh consideration was permitted. Case-Laws VAT and Sales Tax Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164963