https://www.taxtmi.com/caselaws?id=407175 Assessment orders under the Maharashtra Value Added Tax Act had to be validly passed within limitation and in accordance with the applicable manual procedure, including signing, sealing and manual service where required. The record showed inconsistencies in the claimed date of passing and the later electronic circulation of scanned or digitally signed copies, which did not satisfy the governing procedure. The article also states that an assessment order is not legally effective merely because it is written or retained on the file; it must be communicated, directly or constructively, to the assessee to take effect for limitation and appeal purposes. 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 had to be validly passed within limitation and in accordance with the applicable manual procedure, including signing, sealing and manual service where required. The record showed inconsistencies in the claimed date of passing and the later electronic circulation of scanned or digitally signed copies, which did not satisfy the governing procedure. The article also states that an assessment order is not legally effective merely because it is written or retained on the file; it must be communicated, directly or constructively, to the assessee to take effect for limitation and appeal purposes. Case-Laws VAT and Sales Tax Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407175