Validity of assessment order - escaped turnover - it is only a ...

Case Laws VAT and Sales Tax

October 11, 2021

Validity of assessment order - escaped turnover - it is only a summon to the petitioner to appear for a personal hearing, this should have been proceeded by a proper show cause notice - the present move, by issuing this notice, dated 11.02.2019 for personal hearing followed by the impugned order dated 09.09.2020, cannot be permitted to stay, as it would run contra to the procedure established under Section 27 of the Act and also the order passed by this Court. In that view of the matter, this Court has no hesitation to hold that the impugned order does not stand in the legal scrutiny. - HC

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Validity of assessment order - escaped turnover - it is only a ...

Case Laws VAT and Sales Tax

October 11, 2021

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