https://www.taxtmi.com/caselaws?id=775118 A final order passed after the expiry of the permissible limitation period was liable to be interfered with where the parties accepted the delay and a prior court order covered the same point. Once the final order was set aside, the consequential bank attachment could not survive and stood revoked in favour of the assessee. The ruling turns on the operative effect of limitation on the validity of the final order and on the collapse of follow-on attachment once the underlying order is annulled. en-us Wed, 25 Jun 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775118 A final order passed after the expiry of the permissible limitation period was liable to be interfered with where the parties accepted the delay and a prior court order covered the same point. Once the final order was set aside, the consequential bank attachment could not survive and stood revoked in favour of the assessee. The ruling turns on the operative effect of limitation on the validity of the final order and on the collapse of follow-on attachment once the underlying order is annulled. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775118