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VAT - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Review of the assessment order - In absence of any such reason ...


Assessing Authority's Order Invalidated Due to Lack of Independent Reasoning; Audit Objection Alone Insufficient.

March 9, 2020

Case Laws     VAT and Sales Tax     HC

Review of the assessment order - In absence of any such reason given by the Assessing Authority, showing the application of his own independent mind, we are of the considered view that only recording the audit objection cannot mean the independent reasoning given by the Assessing Authority. - HC

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