https://www.taxtmi.com/caselaws?id=407175 Assessment orders under the Maharashtra Value Added Tax Act must be validly made within the statutory limitation period and communicated to the assessee to acquire legal effect. Manual assessment procedures requiring signing, sealing and manual service cannot be reconciled with unexplained later electronic transmission of scanned or digitally signed copies. Mere preparation, file retention or an unsigned departmental record does not complete an assessment for limitation or appeal purposes. Assessments not shown to have been made within time and validly communicated are without jurisdiction, ineffective and unenforceable; consequential demand notices are liable to be quashed. en-us Fri, 30 Apr 2021 00:00:00 +0530 Wed, 07 Jul 2021 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407175 Assessment orders under the Maharashtra Value Added Tax Act must be validly made within the statutory limitation period and communicated to the assessee to acquire legal effect. Manual assessment procedures requiring signing, sealing and manual service cannot be reconciled with unexplained later electronic transmission of scanned or digitally signed copies. Mere preparation, file retention or an unsigned departmental record does not complete an assessment for limitation or appeal purposes. Assessments not shown to have been made within time and validly communicated are without jurisdiction, ineffective and unenforceable; consequential demand notices are liable to be quashed. Case-Laws VAT and Sales Tax Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407175