https://www.taxtmi.com/caselaws?id=268206 Under Section 15(4) of the Haryana Value Added Tax Act, 2003, the limitation period governs when the assessment order is made, not when it is served on the assessee, unless the statute expressly makes communication a condition precedent. The distinction between passing an order and communicating it matters for appeal rights, but late service does not by itself render a timely assessment void. Departmental instructions requiring supply of orders by a particular date cannot expand the statutory limitation or invalidate an assessment otherwise made within time. On that reasoning, the assessment was treated as within limitation despite later communication. en-us Fri, 25 Jul 2014 00:00:00 +0530 Thu, 19 Nov 2015 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268206 Under Section 15(4) of the Haryana Value Added Tax Act, 2003, the limitation period governs when the assessment order is made, not when it is served on the assessee, unless the statute expressly makes communication a condition precedent. The distinction between passing an order and communicating it matters for appeal rights, but late service does not by itself render a timely assessment void. Departmental instructions requiring supply of orders by a particular date cannot expand the statutory limitation or invalidate an assessment otherwise made within time. On that reasoning, the assessment was treated as within limitation despite later communication. Case-Laws VAT and Sales Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268206