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VAT - Highlights / Catch Notes

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Opportunity of hearing was granted or not - By various show ...

Case Laws     VAT and Sales Tax

June 30, 2023

Opportunity of hearing was granted or not - By various show cause notices, the Petitioner was called upon to file all the evidences in support of its return of income and furthermore order sheet annexed to the Petition records that the Petitioner’s accountant refused to sign the proceedings sheet in relation to the circular transaction query raised by Respondent No. 2. Therefore, prima facie, the contention of the Petitioner that opportunity of hearing was not given may not be correct. - HC

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