Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2010 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 864 - SC - VAT and Sales TaxWhether the show-cause notice issued by the respondent is illegal and defective – Bengal Finance (Sales Tax) Act, 1941 - appellant submitted that show-cause notice issued by the respondent is illegal and defective as the same did not provide for a time period of 15 days as prescribed in the statute and also because it did not disclose materials leading to the satisfaction of the concerned authorities justifying the issuance of such a show-cause notice - registered dealer has furnished incorrect particulars of his sales in the return submitted - notice issued to the dealer to show cause as to why the assessment made should not be reopened – Held that:- notice issued giving the dealer an opportunity to show cause within a stipulated period does not in any manner prejudice the right of the appellant to file an effective reply. It was always possible for the appellant to seek for further time, if according to him the time given by the authority for filing the reply was required to be extended in order to enable him to collect some record. It cannot therefore be said that if detailed reasons for issuance of notice being absent in the show-cause notice, the same was invalid and void, appellant would not in any manner be prejudiced due to issuance of the aforesaid show-cause notice, appeal has no merit and is dismissed
|