Validity of assessment orders - Allegation that freight not ...

Court Questions Validity of Assessment Orders on Freight and Goods; Case Sent Back for Reevaluation.

March 11, 2024

Case Laws VAT and Sales Tax HC

Validity of assessment orders - Allegation that freight not reported and goods sold with under value - The court finds that the assessing officer's determination of suppressed freight charges lacks a rational basis. The freight charges attributed by the assessing officer are significantly higher than the actual consignment values, indicating flawed reasoning. Additionally, the court notes that the reliance on information gathered from the Internet without specifying its nature raises doubts about the credibility of the assessment orders. - Matter restored back for fresh consideration.

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Validity of assessment orders - Allegation that freight not ...

Court Questions Validity of Assessment Orders on Freight and Goods; Case Sent Back for Reevaluation.

March 11, 2024

Case Laws VAT and Sales Tax HC

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