Revival of second composite ex-parte assessment order - both for ...

Court Dismisses Unreasonable Interpretation in VAT and Sales Tax Case; No Error Found in 2014 Order.

December 8, 2021

Case Laws VAT and Sales Tax HC

Revival of second composite ex-parte assessment order - both for reason of grammar as also to keep the provision workable, the interpretation made by the assessing authority and as canvassed by the learned Standing Counsel cannot be accepted. An interpretation that makes the provision unworkable or leads to absurd results must always be rejected. In view of the above, we find that the assessing authority had not committed any mistake less so a mistake apparent on the face of record in passing the order dated 22.02.2014. - the fact that revenue has suffered a loss due to an error on its part, falls outside the domain of this Court, in these proceedings. - HC

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Revival of second composite ex-parte assessment order - both for ...

Court Dismisses Unreasonable Interpretation in VAT and Sales Tax Case; No Error Found in 2014 Order.

December 8, 2021

Case Laws VAT and Sales Tax HC

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