https://www.taxtmi.com/caselaws?id=778052 The limitation objection under section 21(5) of the U.P. Trade Tax Act was central, and the absence of the original process-server record proved decisive. The Revenue failed to produce the record showing when the assessment order was actually handed over for service, despite directions to do so, and the Court treated that failure as strengthening the dealer's claim that the order had been anti-dated to defeat the statutory time limit. The assessment order was therefore treated as beyond limitation, and the challenge based on delayed service and anti-dating succeeded in favour of the revisionist. en-us Thu, 04 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778052 The limitation objection under section 21(5) of the U.P. Trade Tax Act was central, and the absence of the original process-server record proved decisive. The Revenue failed to produce the record showing when the assessment order was actually handed over for service, despite directions to do so, and the Court treated that failure as strengthening the dealer's claim that the order had been anti-dated to defeat the statutory time limit. The assessment order was therefore treated as beyond limitation, and the challenge based on delayed service and anti-dating succeeded in favour of the revisionist. Case-Laws VAT / Sales Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778052