Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 1270 - HC - VAT and Sales TaxValidity of proposition notice dated 14.8.2013 - Entertainment tax - notice was challenged on the ground that various material, on which the Department relied upon, were not provided along with the notice - Held that: - A plain reading of the assessment order goes to show that in the order it is acknowledged that the assessee had filed its objections 'which are gone through and found untenable'. Merely stating that the reply is untenable would not be sufficient. What was the reply to the show-cause notice and why the same was found to be untenable, has not been stated in the order. The order of assessment dated 29.10.2013 passed by the Entertainment Tax Officer, IV Circle, Bangalore deserves to be quashed solely on the ground that it has not at all considered the objections filed by the appellant/assessee to the proposition notice dated 14.8.2013 - appeal allowed - decided in favor of appellant.
|