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2018 (6) TMI 1801 - HC - VAT and Sales TaxValidity of assessment order - non-service of revision notices on the petitioner - paver finisher machine purchased by the petitioner - motor vehicle or not and is capable of plying on the road or not - HELD THAT:- This Court is of the view that the assessment should be redone by considering the petitioner's objections. In the result, this writ petition is disposed of by directing the petitioner to treat the impugned order as a show cause notice and submit their objections within a period of fifteen days from the date of receipt of a copy of this order. On receipt of the objections, the respondent shall consider the same as well as the documents on brochures that the petitioner may produce and if necessary, the respondent can inspect the equipment and then after affording an effective opportunity of personal hearing, redo the assessment in accordance with law. Till the assessment is completed in terms of the above direction, no coercive action shall be initiated against the petitioner.
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