https://www.taxtmi.com/caselaws?id=370463 Unexplained delay in serving assessment orders can justify a presumption that the orders were actually made after the stated date and are therefore barred by limitation and without jurisdiction. Applying Sections 29(5) and 29(6) of the U.P. Value Added Tax Act, 2008, the Court found no reasonable explanation for service delays of many months, treated the orders as antedated, and quashed them as time-barred. The existence of an appeal under Section 55 did not prevent writ relief because the petitions had been entertained, the appellate time had expired, and the circumstances warranted intervention to prevent injustice. en-us Thu, 01 Nov 2018 00:00:00 +0530 Mon, 19 Jul 2021 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370463 Unexplained delay in serving assessment orders can justify a presumption that the orders were actually made after the stated date and are therefore barred by limitation and without jurisdiction. Applying Sections 29(5) and 29(6) of the U.P. Value Added Tax Act, 2008, the Court found no reasonable explanation for service delays of many months, treated the orders as antedated, and quashed them as time-barred. The existence of an appeal under Section 55 did not prevent writ relief because the petitions had been entertained, the appellate time had expired, and the circumstances warranted intervention to prevent injustice. Case-Laws VAT and Sales Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370463