Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1821 - HC - VAT and Sales TaxLevy of additional tax - validity of assessment order for the year 2013-2014 - HELD THAT:- The petitioner filed the appeal on time and invited the Ext.P2, passed on 16.02.2018. In the Ext.P2, there is a specific direction: the petitioner should appear before the assessing authority within one month and place evidence to establish its defence. But the petitioner neglected. True, the petitioner’s plea of “communication gap” is evasive. Further, the assessing authority, too, issued a notice on 11.05.2018, requiring the petitioner to appear and place evidence. Only thus did the authority pass the Ext.P3 order on 16.05.2018. It is the petitioner's plea that if one more opportunity is given, the petitioner could demonstrate before the assessing authority how the impugned assessment proceedings could not be sustained. Petition disposed off.
|