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Best Judgement assessment - non-service of SCN - per Section ...


High Court Nullifies Assessment Orders Due to Non-Service of Show Cause Notice u/s 36(5.

October 25, 2023

Case Laws     VAT and Sales Tax     HC

Best Judgement assessment - non-service of SCN - per Section 36(5), what can be assessed by the Prescribed Authority other than confirming the self-assessment is only the amount of tax due and nothing more. - All the assessment orders along with the demand notices are all set aside and quashed - HC

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