https://www.taxtmi.com/caselaws?id=167742 Where demand notices are served after a long unexplained delay and the despatch record does not reliably establish timely service, the court may presume that the assessment orders were not made on the dates they purported to bear. Applying that principle, and noting that the assessee had been deprived of a proper opportunity in the assessment process, the High Court held that the impugned tax assessment orders could not be sustained. The orders were quashed and the matter was remanded for fresh assessment after hearing the petitioner. en-us Tue, 16 Apr 2013 00:00:00 +0530 Fri, 02 Jan 2015 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167742 Where demand notices are served after a long unexplained delay and the despatch record does not reliably establish timely service, the court may presume that the assessment orders were not made on the dates they purported to bear. Applying that principle, and noting that the assessee had been deprived of a proper opportunity in the assessment process, the High Court held that the impugned tax assessment orders could not be sustained. The orders were quashed and the matter was remanded for fresh assessment after hearing the petitioner. Case-Laws VAT and Sales Tax Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167742