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2008 (7) TMI 877 - HC - VAT and Sales TaxPeriod of limitation - Held that:- The fact that the show-cause notice and personal hearing were given at the fag end of the expiry of the period of four years may not be much in dispute, but, however the orders passed on July 20, 1996 give rise to several doubts, especially, when it has taken two months for the parties to send the said orders to be served on the appellant and for actual service to be effected four months thereafter. When in all such hurriedness show-cause notice and the personal-hearing notice can be served on the same day, why have the parties taken such a leisure manner to take steps to serve the orders? Therefore, it does not create any confidence that the order could have been passed on the same day in which it was stated to be passed. Therefore, we are of the view that the very action on the part of the revisional authority in disposing the matter in such a late hour is wholly misconceived and unsustainable. Appeal allowed.
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