https://www.taxtmi.com/caselaws?id=372392 Fresh reassessment under the Uttar Pradesh Value Added Tax Act had to be completed within the statutory limitation period after the earlier assessment was set aside. The orders were served only after limitation had expired, and the authority gave no satisfactory explanation for the delay or for non-compliance with the prescribed service procedure under the Rules. In these circumstances, the Court drew an inference that the orders had been antedated to avoid the statutory bar. The reassessment orders were therefore held to be time-barred and were quashed. en-us Thu, 06 Dec 2018 00:00:00 +0530 Wed, 12 Jun 2019 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372392 Fresh reassessment under the Uttar Pradesh Value Added Tax Act had to be completed within the statutory limitation period after the earlier assessment was set aside. The orders were served only after limitation had expired, and the authority gave no satisfactory explanation for the delay or for non-compliance with the prescribed service procedure under the Rules. In these circumstances, the Court drew an inference that the orders had been antedated to avoid the statutory bar. The reassessment orders were therefore held to be time-barred and were quashed. Case-Laws VAT and Sales Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372392