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Validity of revision assessment - input tax credit - the ...


Revision Assessment Challenged: Order Issued on New Grounds Violates Natural Justice Principles, Lacking Original Show Cause Notice Reasons.

June 21, 2016

Case Laws     VAT and Sales Tax     HC

Validity of revision assessment - input tax credit - the respondent has passed the impugned order giving reasons which were not the basis on which show cause notice was issued. Hence, this amounts to clear violation of principles of natural justice. - HC

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