https://www.taxtmi.com/caselaws?id=333876 A demand issued nearly 20 years after the relevant assessment years under the Tamil Nadu General Sales Tax Act was found unsustainable because statutory recovery or revisional powers must be exercised within a reasonable time. The materials were insufficient to prove valid service of the assessment order, and the unexplained delay meant the recovery action could not be treated as timely. The Madras HC therefore held the demand barred by limitation and invalid. en-us Mon, 29 Aug 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333876 A demand issued nearly 20 years after the relevant assessment years under the Tamil Nadu General Sales Tax Act was found unsustainable because statutory recovery or revisional powers must be exercised within a reasonable time. The materials were insufficient to prove valid service of the assessment order, and the unexplained delay meant the recovery action could not be treated as timely. The Madras HC therefore held the demand barred by limitation and invalid. Case-Laws VAT and Sales Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333876