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VAT - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Audit assessment u/s 34(8A) of the VAT Act - The provisions of ...


Section 34(8A) of VAT Act does not allow Assessing Officer to correct errors in audit assessment orders post-issuance.

July 10, 2019

Case Laws     VAT and Sales Tax     HC

Audit assessment u/s 34(8A) of the VAT Act - The provisions of section 34(8A) cannot be understood or interpreted as enabling or empowering the Assessing Officer to correct an error, which might have been committed in the course of passing the audit assessment order- not permitted

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