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2017 (11) TMI 1089 - HC - VAT and Sales TaxValidity of assessment order - time limitation - case of petitioner is that assessing authority could not have passed the order of assessment in October 2008 for the period for the assessment year 1993-94 - Even the order of assessment was never served to the petitioner - Held that: - The case of the petitioner is that he had discontinued the business and left the premises and therefore was neither aware of the pending assessment proceedings nor passing of the final order of assessment, irreparable loss would be caused to the petitioner if the order of assessment is not allowed to be challenged merely on the ground of delay. Further, the petitioner’s ground of the assessments being time barred would require a closer examination. The petitioner’s appeals before the first appellate authority shall stand revived subject to the petitioner filing applications for and persuading the first appellate authority to condone the delay - petition allowed by way of remand.
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