https://www.taxtmi.com/caselaws?id=438267 Timely communication is integral to the effectiveness of a revisional order under the Haryana VAT Act, 2003, even where the order is dated within the limitation period. The text states that an order affecting civil rights must be communicated within a reasonable time, and unexplained inordinate delay may render the action ineffective or incomplete. Applying that principle, a 22-month delay in serving the revisional order, without explanation, was treated as fatal to the impugned revision. The text also notes that the assessee was not required to preserve books beyond the statutory period under the Act, which supported the challenge to the delayed communication. en-us Thu, 11 May 2023 00:00:00 +0530 Sat, 27 May 2023 09:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438267 Timely communication is integral to the effectiveness of a revisional order under the Haryana VAT Act, 2003, even where the order is dated within the limitation period. The text states that an order affecting civil rights must be communicated within a reasonable time, and unexplained inordinate delay may render the action ineffective or incomplete. Applying that principle, a 22-month delay in serving the revisional order, without explanation, was treated as fatal to the impugned revision. The text also notes that the assessee was not required to preserve books beyond the statutory period under the Act, which supported the challenge to the delayed communication. Case-Laws VAT and Sales Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438267