2019 (12) TMI 710 - SCH - VAT and Sales Tax

Deemed assessment - Section 27(2)(b) of the U.P. VAT Act, 2008 - absence of any prior notice having been issued to the assessee so as to allow him 15 days' time to submit his revised return in terms of Rule 45(13)(a) of the Rules - HELD THAT - There are no justifiable reason to entertain this review petition. Review petition dismissed.

Summary

The Supreme Court dismissed the Review Petition as no justifiable reason was found to entertain it. Pending applications, if any, will be disposed of. (Case citation: 2019 (12) TMI 710 - SC)