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2013 (4) TMI 692 - JHARKHAND HIGH COURTLimitation for making the assessment order - delay in issuing recovery notices - Held that:- Undisputed facts are that the different orders pertaining to the tax under the JVAT and the CST were passed and it is mentioned in the margin of the order sheets that the notices were despatched on the date when the orders were passed or a few days thereafter only. Admittedly, these notices were not served upon the petitioner for about minimum one year four months and maximum three years four months. There is no explanation by the Revenue as to how these notices were kept by the Department itself for such a long period and that too in a matter of recovery of the tax amount. It will be further relevant to mention here that it is not the case of the Revenue that the notices purported to have been issued forthwith after the order of issuance and they returned back and fresh notices were issued which were served upon the petitioner-assessee and it is also not the case of the Revenue that the petitioner avoided the service. Plea of the respondents cannot be believed that, notices duly issued and entered into the despatch register were kept in the office for one year four months to three years four months and they were used for serving upon the petitioner after such a delay. W.P. allowed.
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