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VAT - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Validity of ex-parte assessment order - one officer heard the ...


Ex-parte reassessment order for 2012-2013 deemed invalid due to unclear jurisdictional authority, set to be voided.

August 2, 2019

Case Laws     VAT and Sales Tax     HC

Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities - the ex-parte re-assessment order now impugned certainly deserves to be set aside

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