https://www.taxtmi.com/caselaws?id=408443 Delayed service of a demand notice does not, by itself, establish that an assessment order was ante-dated or time-barred. On the record here, contemporaneous assessment entries, participation through counsel, production and examination of books, and a satisfactory explanation for delayed dispatch showed that the assessments were completed on the recorded dates, so the limitation challenge failed. The Court also rejected the plea of prejudice and remedilessness because service of the demand notice triggered the challenge period, the assessee had already been heard at assessment, and the statutory recovery period remained available. en-us Fri, 04 Jun 2021 00:00:00 +0530 Thu, 10 Jun 2021 08:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408443 Delayed service of a demand notice does not, by itself, establish that an assessment order was ante-dated or time-barred. On the record here, contemporaneous assessment entries, participation through counsel, production and examination of books, and a satisfactory explanation for delayed dispatch showed that the assessments were completed on the recorded dates, so the limitation challenge failed. The Court also rejected the plea of prejudice and remedilessness because service of the demand notice triggered the challenge period, the assessee had already been heard at assessment, and the statutory recovery period remained available. Case-Laws VAT and Sales Tax Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408443