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VAT - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Levy of cost of ₹ 50,000 on the petitioner / Deputy ...

Case Laws     VAT and Sales Tax

July 14, 2020

Levy of cost of ₹ 50,000 on the petitioner / Deputy Commissioner - Passing a whimsical order against the assessee - there are no reasonable justification to hold that the petitioner had passed a whimsical order and that it suffered from malice in fact and in law. These observations were unnecessary for the adjudication of the merits of the dispute raised by the assessee. The conduct of the petitioner was not in question. - Order modified.

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