https://www.taxtmi.com/caselaws?id=165362 Service of an assessment order by registered post was valid because the TNGST scheme permitted any one of the prescribed modes under rule 52(1), which were alternative and not cumulative. That valid service started limitation for the statutory appeal, so the time-bar objection was sustained and the appeal could not proceed. The penalty challenge also could not be examined in writ jurisdiction after the appeal failed on limitation, because article 226 cannot be used to defeat a limitation bar. A wrong citation of the source provision did not invalidate the penalty where substantive power existed under the correct provision. en-us Thu, 09 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165362 Service of an assessment order by registered post was valid because the TNGST scheme permitted any one of the prescribed modes under rule 52(1), which were alternative and not cumulative. That valid service started limitation for the statutory appeal, so the time-bar objection was sustained and the appeal could not proceed. The penalty challenge also could not be examined in writ jurisdiction after the appeal failed on limitation, because article 226 cannot be used to defeat a limitation bar. A wrong citation of the source provision did not invalidate the penalty where substantive power existed under the correct provision. Case-Laws VAT and Sales Tax Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165362