https://www.taxtmi.com/caselaws?id=426296 A mandatory outer limit under Section 23(5) of the Maharashtra Value Added Tax Act required the assessment order to be actually brought into existence within six years from the end of the relevant year. For a transaction period ending on 31 March 2015, the limitation expired on 31 March 2021. Although the order was dated 30 March 2021, the digital signature showed that it was executed only on 19 April 2021, so the operative date fell outside the statutory period. The order was therefore treated as barred by the proviso and without jurisdiction, and a backdated order could not cure the defect. en-us Fri, 05 Aug 2022 00:00:00 +0530 Sat, 13 Aug 2022 08:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426296 A mandatory outer limit under Section 23(5) of the Maharashtra Value Added Tax Act required the assessment order to be actually brought into existence within six years from the end of the relevant year. For a transaction period ending on 31 March 2015, the limitation expired on 31 March 2021. Although the order was dated 30 March 2021, the digital signature showed that it was executed only on 19 April 2021, so the operative date fell outside the statutory period. The order was therefore treated as barred by the proviso and without jurisdiction, and a backdated order could not cure the defect. Case-Laws VAT and Sales Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426296