https://www.taxtmi.com/caselaws?id=796897 Where a dealer states the date on which an assessment order was communicated, the Revenue bears the burden of disproving that date with cogent material. In the absence of rebuttal evidence, limitation for a statutory appeal must run from the dealer's declared communication date rather than the date of the assessment order. Dismissal of the appeal solely as time-barred on the basis of the order date was therefore invalid, and the appellate order was quashed in favour of the assessee. en-us Wed, 27 May 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796897 Where a dealer states the date on which an assessment order was communicated, the Revenue bears the burden of disproving that date with cogent material. In the absence of rebuttal evidence, limitation for a statutory appeal must run from the dealer's declared communication date rather than the date of the assessment order. Dismissal of the appeal solely as time-barred on the basis of the order date was therefore invalid, and the appellate order was quashed in favour of the assessee. Case-Laws GST Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796897