https://www.taxtmi.com/caselaws?id=438613 A writ petition under Article 226 remained maintainable against assessment orders even though the statutory appeals were rejected as time-barred, because dismissal on limitation is not a decision on merits and does not cause merger of the original orders. The High Court also accepted that a credible grievance of non-service of show cause notice and denial of hearing could justify interference where no counter-material displaced that claim. On that basis, the assessment orders were set aside and the matters were remanded for fresh consideration by the assessing authority in accordance with law. en-us Thu, 29 Sep 2022 00:00:00 +0530 Mon, 05 Jun 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438613 A writ petition under Article 226 remained maintainable against assessment orders even though the statutory appeals were rejected as time-barred, because dismissal on limitation is not a decision on merits and does not cause merger of the original orders. The High Court also accepted that a credible grievance of non-service of show cause notice and denial of hearing could justify interference where no counter-material displaced that claim. On that basis, the assessment orders were set aside and the matters were remanded for fresh consideration by the assessing authority in accordance with law. Case-Laws VAT and Sales Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438613