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2014 (4) TMI 1187 - HC - VAT and Sales TaxValidity of SCN - reassessment proceedings - Rate of entry tax - leaf springs for motor vehicles - whether tax to be levied at 1% or 1.5%? - Held that: - Only show cause notice has been issued to the petitioner. The petitioner is at liberty to file detailed reply before the authority and he can raise all the contentions before the authority. Show cause notice is within the jurisdiction of the authority - in accordance with Section 21 (1) (a) of the Act of 2002, the authority has a power to initiate re-assessment proceedings, if an assessee is under assessed - the authority initiated the proceedings of re-assessment because the petitioner was under assessed. No case is made out for quashment of SCN and re-assessment proceedings - petition dismissed.
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