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Home Highlights August 2020 Year 2020 This

Validity of assessment order - Nothing prevented officer to ...


High Court Restores Assessment Order for Reconsideration Due to Natural Justice Breach Amid COVID-19 Lockdown Impact.

August 8, 2020

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - Nothing prevented officer to follow principles of natural justice which are conspicuously absent from the impugned order as it reflects only of affording two opportunities - It is also matter of concern that during the period when the appeals were taken up and dismissed in default there was already a threat of Corona Virus/COVID- 19 pandemic though the lock down only began on 24.03.2020 with a lock down of one day on 22.03.2020. - Matter restored back - HC

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