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2019 (7) TMI 478 - HC - VAT and Sales TaxPrinciples of natural justice - validity of reassessment order - reassessment order was passed without providing reasonable opportunity to the petitioner - proceedings were pending under the provisions of Insolvency and Bankruptcy Code, 2016 - HELD THAT:- The proceedings were pending before the NCLT as well as the National Company Law Appellate Tribunal under the provisions of Insolvency and Bankruptcy Code, 2016. The assessment order passed and the books of accounts said to have been furnished by the Accounts Officer representing the IRP in the Insolvency proceedings though may not be unjustifiable but the principles of natural justice warrants an opportunity to the petitioner to put-forth its claim inasmuch as the tax amount paid under the KVAT Act disputed by the prescribed authority. The matter is restored to the file of the prescribed authority to redo the assessment.
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