Principles of natural justice(NJP) - validity of assessment ...

Case Laws     VAT and Sales Tax

June 26, 2019

Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment - impugned orders deserve to be set aside solely on the ground of violation of NJP to redo the assessments after notice

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