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VAT - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Validity of assessment order - principles of natural justice - ...


Court Sets Aside Order for Violating Natural Justice; Conditional Extension Should Have Been Granted Instead.

August 13, 2019

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - principles of natural justice - the petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation and has requested for two more months - if respondent is of the view that further time is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time - order set aside

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