Discrepancies Between Dates Of Creation And Signing Assessment Order; Bombay High Court Quashes MVAT Order Passed Beyond 4 Years

The Bombay High Court quashed an assessment order under the Maharashtra Value Added Tax Act (MVAT) for the financial year 2015-16, citing it was issued beyond the four-year limitation period. The petitioner, a dealer in IT and electronic equipment, argued the order, digitally signed on June 23, 2020, was time-barred as the return period ended on March 31, 2020. The court noted discrepancies in dates, rejecting the department's assertion that the order was validly passed on March 19, 2020, for electronic service. It ruled the order, signed after the limitation period, invalid. The decision underscores adherence to statutory time limits in tax assessments.