JVAT: Period of limitation to appeal against assessment order commences from date of service of demand notice, not from date of assessment order

Anand Lubricating & Pneumatic Systems Vs State of Jharkhand (Jharkhand High Court)

Conclusion: Orders of assessments were a quasi-judicial order passed after hearing of assessee, followed by issuance of demand notices as per the provision of JVAT Act itself and assessee had statutory remedies against the orders of assessments whose limitation commence from the date of receipt of the demand notices and not from the date of the assessment orders

Held: As

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