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VAT - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Validity of assessment order - notice returned on account of ...


High Court Sets Aside Order Due to Insufficient Notice Service, Invalidating ITC Reversal and Penalty Imposition.

February 7, 2017

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - notice returned on account of non-availability of address of petitioner - all avenues of effecting service on petitioner were not exhausted. The respondent's proposal to reverse ITC and levy penalty, consequently, did not get communicated to the petitioner - order set aside - HC

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