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VAT - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Amnesty Scheme under GVAT - prima facie it appears that the case ...


GVAT Amnesty Scheme: Second Respondent Erred by Commenting on Petitioners' Eligibility During Best Judgment Assessment.

January 9, 2020

Case Laws     VAT and Sales Tax     HC

Amnesty Scheme under GVAT - prima facie it appears that the case of the petitioners is not a search case. In any event, even otherwise, while making a best judgment assessment under the GVAT Act, it was not permissible for the second respondent to comment on the eligibility or otherwise of the petitioners under the amnesty scheme.

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