https://www.taxtmi.com/caselaws?id=413880 An unchallenged assessment order could not be reopened in collateral recovery proceedings after the statutory appeal remedy had lapsed. Even if a jurisdictional objection to the assessment was assumed, the petitioner's failure to challenge the assessment in appeal meant it remained operative and the tax recovery notice issued in continuation of the statutory recovery mechanism could not be resisted on that basis. The stated principle is that an assessment order in force cannot be collaterally impeached at the stage of recovery once the prescribed appellate remedy has not been availed. en-us Thu, 21 Oct 2021 00:00:00 +0530 Sat, 23 Oct 2021 07:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413880 An unchallenged assessment order could not be reopened in collateral recovery proceedings after the statutory appeal remedy had lapsed. Even if a jurisdictional objection to the assessment was assumed, the petitioner's failure to challenge the assessment in appeal meant it remained operative and the tax recovery notice issued in continuation of the statutory recovery mechanism could not be resisted on that basis. The stated principle is that an assessment order in force cannot be collaterally impeached at the stage of recovery once the prescribed appellate remedy has not been availed. Case-Laws VAT and Sales Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413880