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VAT - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Principles of natural justice - Validity of revision of ...

Case Laws     VAT and Sales Tax

December 30, 2020

Principles of natural justice - Validity of revision of assessment orders - The counter affidavit filed by the respondent has not answered the grounds raised by the petitioner that the impugned assessment orders have been passed in a mechanical fashion without verification of the petitioner's books of accounts, but, just relying upon the web report maintained by the respondent. - The matter is remanded back to the respondent for fresh consideration - HC

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