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VAT - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Validity of assessment order - Section 25(1) of KVAT Act - when ...

Case Laws     VAT and Sales Tax

August 17, 2019

Validity of assessment order - Section 25(1) of KVAT Act - when issues of re-assessment are fairly complex and the financial implication resulting from the proposed assessment is substantial as well then the argument that objections filed by petitioner do not warrant hearing, is subjective and R1 could not have assumed that hearing would be nothing but an empty formality - order passed without giving hearing on the objections is set aside

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