https://www.taxtmi.com/caselaws?id=448684 The HC quashed the assessment orders for the years 2006-2007 and 2007-2008, finding them barred by limitation due to a lack of evidence of notice receipt. For 2006-2007, the court noted the absence of proof that a pre-assessment notice was served within the required period. For 2007-2008, the revised assessment order lacked reference to prior notices, and there was no evidence of the petitioner receiving the initial order. The writ petitions were allowed without costs, and related miscellaneous petitions were closed. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448684 The HC quashed the assessment orders for the years 2006-2007 and 2007-2008, finding them barred by limitation due to a lack of evidence of notice receipt. For 2006-2007, the court noted the absence of proof that a pre-assessment notice was served within the required period. For 2007-2008, the revised assessment order lacked reference to prior notices, and there was no evidence of the petitioner receiving the initial order. The writ petitions were allowed without costs, and related miscellaneous petitions were closed. Case-Laws VAT and Sales Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448684