https://www.taxtmi.com/caselaws?id=262940 A revisional order dated within the four-year limitation under Section 22A(4) of the Karnataka Sales Tax Act, 1957 was found to be unsupported by the record, because the assessee's reply was received later and dispatch occurred much later. The mismatch between the stated date and the procedural sequence showed that the order had been backdated to bring it within limitation. An order actually passed after expiry of the statutory period but ante-dated to appear timely is invalid and liable to be quashed for circumvention of limitation. en-us Wed, 05 Aug 2015 00:00:00 +0530 Thu, 10 Mar 2016 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262940 A revisional order dated within the four-year limitation under Section 22A(4) of the Karnataka Sales Tax Act, 1957 was found to be unsupported by the record, because the assessee's reply was received later and dispatch occurred much later. The mismatch between the stated date and the procedural sequence showed that the order had been backdated to bring it within limitation. An order actually passed after expiry of the statutory period but ante-dated to appear timely is invalid and liable to be quashed for circumvention of limitation. Case-Laws VAT and Sales Tax Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262940