https://www.taxtmi.com/caselaws?id=268686 A statutory audit assessment must be completed within six months from receipt of the Audit Visit Report unless the Commissioner grants a valid extension. As no extension was obtained, the assessment order dated 18.6.2008 was beyond the prescribed period and therefore barred by limitation. The unexplained delay in communicating the order until 24.10.2008, coupled with an unsupported clerical error plea, justified the inference that the order was antedated and could not be sustained. The writ petition succeeded, and the assessment order with the consequential demand notice was quashed for non-compliance with the time limit and delayed dispatch. en-us Wed, 26 Nov 2014 00:00:00 +0530 Mon, 30 Nov 2015 23:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268686 A statutory audit assessment must be completed within six months from receipt of the Audit Visit Report unless the Commissioner grants a valid extension. As no extension was obtained, the assessment order dated 18.6.2008 was beyond the prescribed period and therefore barred by limitation. The unexplained delay in communicating the order until 24.10.2008, coupled with an unsupported clerical error plea, justified the inference that the order was antedated and could not be sustained. The writ petition succeeded, and the assessment order with the consequential demand notice was quashed for non-compliance with the time limit and delayed dispatch. Case-Laws VAT and Sales Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268686