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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