https://www.taxtmi.com/caselaws?id=754003 An assessment order under Section 23(2) of the Maharashtra Value Added Tax Act, 2002 was found invalid where the operative order was not actually made within the four-year limitation period. The return related to financial year 2015-16, so limitation expired on 31 March 2020, but the record showed the order was digitally signed only on 23 June 2020. The court rejected reliance on an asserted earlier office date because the SAP records and file properties indicated the operative order was created and signed after expiry. The assessment and demand were quashed for breach of the statutory time limit. en-us Tue, 11 Jun 2024 00:00:00 +0530 Sat, 15 Jun 2024 08:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754003 An assessment order under Section 23(2) of the Maharashtra Value Added Tax Act, 2002 was found invalid where the operative order was not actually made within the four-year limitation period. The return related to financial year 2015-16, so limitation expired on 31 March 2020, but the record showed the order was digitally signed only on 23 June 2020. The court rejected reliance on an asserted earlier office date because the SAP records and file properties indicated the operative order was created and signed after expiry. The assessment and demand were quashed for breach of the statutory time limit. Case-Laws VAT and Sales Tax Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754003