https://www.taxtmi.com/caselaws?id=385040 Assessment for assessment year 2012-13 was time-barred because the orders were passed beyond the limitation period prescribed under Section 29(6) of the U.P. Value Added Tax Act, 2008, and they were quashed. Assessment for assessment year 2013-14 was unsustainable because notice was not served at the updated business address and affixation at the old address did not comply with Rule 72 of the U.P. VAT Rules; the defect went to the root of the proceedings, so the order was set aside. The writ petition succeeded, and the authorities were left free to proceed afresh in accordance with law by serving notice at the correct address. en-us Wed, 28 Aug 2019 00:00:00 +0530 Fri, 30 Aug 2019 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385040 Assessment for assessment year 2012-13 was time-barred because the orders were passed beyond the limitation period prescribed under Section 29(6) of the U.P. Value Added Tax Act, 2008, and they were quashed. Assessment for assessment year 2013-14 was unsustainable because notice was not served at the updated business address and affixation at the old address did not comply with Rule 72 of the U.P. VAT Rules; the defect went to the root of the proceedings, so the order was set aside. The writ petition succeeded, and the authorities were left free to proceed afresh in accordance with law by serving notice at the correct address. Case-Laws VAT and Sales Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385040