Missing Process Server Records Raise Anti-Dating Presumption – Exporter Wins

Avant Grade Carpets P Ltd. Vs Commissioner of Trade Tax U.P. Lucknow (Allahabad High Court) Allahabad HC rules that the delay in serving the assessment, coupled with missing process server records, creates a presumption of anti-dating. The 100% export-oriented revisionist benefits as the tax assessment was effectively beyond the statutory limit. The Allahabad High Court has ruled in favor of Avant Grade Carpets Pvt. Ltd., setting aside a trade tax assessment for the assessment year 1996-97. The central issue of the case, which was also the primary question of law pressed by the appellant, was ...