9911796707
Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Follow us:
|
Home
1999 (4) TMI 594 - AT - VAT and Sales Tax
The judgment dealt with an appeal regarding the limitation for filing an appeal under the West Bengal Sales Tax Act, 1954. The appeal was found to be barred by limitation due to a delay in filing after receiving the copy of the order of assessment. Additionally, a new ground regarding a violation of rule 25 in a demand notice was raised, leading to the quashing of the appellate and revisional orders. The applicant was directed to be served with a fresh demand notice according to law.
|
