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2016 (7) TMI 280 - HC - VAT and Sales TaxThe Writ Petitions were preferred on the ground that Pre Assessment Notices were not issued before ascertaining the turnover and passing final orders of assessment. The said contention is refuted by the Assessing Authority on the ground that the Pre Assessment Notices were issued to the petitioners and the same were returned with endorsement “refused”. - Held that:- There are no extra-ordinary circumstances justifying the avoidance of appellate remedy. I am therefore of the view that the petitioner should approach the Appellate Authority. - Reasonable time given to file statutory appeals before the Jurisdictional Appellate Assessment Commissioner.
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