Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 6 - HC - VAT and Sales TaxLimitation for passing re-assessment order - Section 39 of the KVAT Act, 2003 - would have expired on 30.04.2016 and not on 30.03.2016 - Demand of tax - Breach of principles of natural justice - Denial of reasonable opportunity of defending the case - Held that:- this Court considers it expedient to set aside the impugned order, dated 31.03.2016 and, directing the petitioner-assessee to submit its written objections and reply to the show-cause notice immediately by appearing before the Assessing Authority on 29.04.2016 itself, the Assessing Authority is permitted to pass fresh and revised re-assessment order on merits, in accordance with law, in his own wisdom, expeditiously. - Decided in favour of petitioner
|