Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 845 - HC - VAT and Sales TaxAssessment of notice - assessment under Section 16 of the HVAT Act - Whether VAT N-2 notice which is mandatory is required to be served on the assessee for assessment under Section 16 of the HVAT Act? - Whether the proceedings against the assessee would be rendered illegal in the absence of serving VAT N-2 notice on the assessee for the assessment under Section 16 of the HVAT Act? Held that:- The case had been decided as inspection case under Section 29 of the Act after giving proper opportunity of hearing to the assessee and by issuing notice. Moreover, the limitation period for serving VAT N-2 notice under Section 16 of the Act had not yet expired and, therefore, even if the matter was remanded to the Assessing Authority for serving VAT N-2 notice on the assessee and then to pass fresh order, it would be a formality and futile exercise - The assessee cannot be absolved of its liability to pay penalty merely because it had retained the purchase invoices and bill books. Appeal dismissed.
|