https://www.taxtmi.com/caselaws?id=402108 Recovery proceedings based on an assessment order cannot survive once that foundational assessment has been set aside and replaced by a fresh assessment for the same year. The Court held that the demand raised under the earlier, non-operative assessment was unsustainable and set aside the recovery orders. It also clarified that the revenue's right to proceed in accordance with law on the basis of the fresh assessment remained unaffected, so any lawful recovery could still be pursued if tax remained unpaid under that later order. en-us Thu, 17 Dec 2020 00:00:00 +0530 Thu, 24 Dec 2020 10:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402108 Recovery proceedings based on an assessment order cannot survive once that foundational assessment has been set aside and replaced by a fresh assessment for the same year. The Court held that the demand raised under the earlier, non-operative assessment was unsustainable and set aside the recovery orders. It also clarified that the revenue's right to proceed in accordance with law on the basis of the fresh assessment remained unaffected, so any lawful recovery could still be pursued if tax remained unpaid under that later order. Case-Laws VAT and Sales Tax Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402108