https://www.taxtmi.com/caselaws?id=406666 Recovery notices that cited the wrong enactment, misstated the assessment period, and gave incorrect demand particulars were unsustainable. The court treated these as patent defects in the statutory basis and quantification of the demand, especially because a corrected notice had already been issued identifying the proper enactments, assessment period, and breakup of tax, surcharge, interest, and penalty. On that basis, the impugned notices were quashed. en-us Mon, 29 Mar 2021 00:00:00 +0530 Tue, 20 Apr 2021 12:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406666 Recovery notices that cited the wrong enactment, misstated the assessment period, and gave incorrect demand particulars were unsustainable. The court treated these as patent defects in the statutory basis and quantification of the demand, especially because a corrected notice had already been issued identifying the proper enactments, assessment period, and breakup of tax, surcharge, interest, and penalty. On that basis, the impugned notices were quashed. Case-Laws VAT and Sales Tax Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406666