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2009 (3) TMI 969 - HC - VAT and Sales TaxWhether, in the facts and circumstances of the case, a second/ separate show-cause notice is mandatory for the levy of purchase tax under section 28(5) of the Haryana General Sales Tax Act, 1973? Held that:- Non-issuance of notice or mistake in the issuance of notice or defective service of notice does not affect the jurisdiction of the Assessing Officer to frame a valid assessment if otherwise reasonable opportunity of being heard has been afforded. In the present case we are satisfied that neither any prejudice has been caused nor the provisions of section 28(5) of the Act have been violated. Therefore, the answer to the question is liable to be given against the assessee and in favour of the Revenue
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