https://www.taxtmi.com/caselaws?id=333979 A rectified assessment order that makes a substantive modification of the original assessment is itself appealable because it displaces the finality of the original order. In that situation, the limitation period for filing the appeal runs from receipt of the rectified order, not from the original assessment order. Applying that principle, the appeal was treated as within time, the return memos were set aside, and the petitioner was allowed to re-present the appeal for consideration on merits. en-us Wed, 17 Aug 2016 00:00:00 +0530 Sat, 29 Oct 2016 11:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333979 A rectified assessment order that makes a substantive modification of the original assessment is itself appealable because it displaces the finality of the original order. In that situation, the limitation period for filing the appeal runs from receipt of the rectified order, not from the original assessment order. Applying that principle, the appeal was treated as within time, the return memos were set aside, and the petitioner was allowed to re-present the appeal for consideration on merits. Case-Laws VAT and Sales Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333979