https://www.taxtmi.com/caselaws?id=188883 The High Court declined to interfere in assessment proceedings challenged on the grounds of limitation under Section 21 of the U.P. Sales Tax Act. The Court emphasized that issues of limitation should be raised before the Assessing Authority, not in writ proceedings. The petitioner's contention that the re-assessment period should start from the date of the remand order was disputed by the respondents, who argued that the notice issued in 1986 was timely based on the receipt of the remand order. The Court dismissed the writ petition without delving into the case's merits, allowing the petitioner to raise objections during the assessment proceedings. en-us Thu, 02 Jan 1992 00:00:00 +0530 Mon, 19 Dec 2016 18:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188883 The High Court declined to interfere in assessment proceedings challenged on the grounds of limitation under Section 21 of the U.P. Sales Tax Act. The Court emphasized that issues of limitation should be raised before the Assessing Authority, not in writ proceedings. The petitioner's contention that the re-assessment period should start from the date of the remand order was disputed by the respondents, who argued that the notice issued in 1986 was timely based on the receipt of the remand order. The Court dismissed the writ petition without delving into the case's merits, allowing the petitioner to raise objections during the assessment proceedings. Case-Laws VAT and Sales Tax Thu, 02 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188883