MVAT assessment order passed manually should be served Manually too: HC

Greatship (India) Ltd. Vs State of Maharashtra (Bombay High Court)

1. Manual Assessment order under Maharashtra VAT Act for Year 2015-16, purported to be passed on 20/03/2020 and served through email on 14/07/2020, held to be barred by limitation in absence of manual service in view of provisions under Maharashtra VAT Act.

2. Held to be non est on the eyes of law

3. Internal Circulars issued by the Commissioner of Sales Tax and the discrepancies found in the assessment record.

4. Mere writing of the order and keeping in the file for record would be no order.

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