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VAT - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Refusal to reopen the Assessment Order - rejection of ...


Court Denies Reopening Assessment Order; Stresses Timely Action and Valid Reasons for Delay in Form 'C' Cases.

September 8, 2021

Case Laws     VAT and Sales Tax     HC

Refusal to reopen the Assessment Order - rejection of declarations in Form ‘C’ which were obtained by it in the year 2020 - time limitation - While deserving cases of unintentional delay ought to be condoned, law cannot be permitted to be misused at the hands of an indolent litigant by mechanically condoning delay without valid justification. - HC

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