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
View Source